Citaat | Parket bij de Hoge Raad 23 maart 2012

Alinea 88 Parket bij de Hoge Raad 23 maart 2012

Een alinea uit Parket bij de Hoge Raad 23 maart 2012, ECLI:NL:PHR:2012:BV0655.

1. Article 48 of the EEC Treaty must be interpreted as being capable of limiting the right of a Member State to lay down conditions concerning the liability to taxation of a national of another Member State and the manner in which tax is to be levied on the income received by him within its territory, since that article does not allow a Member State, as regards the collection of direct taxes, to treat a national of another Member State employed in the territory of the first State in the exercise of his right of freedom of movement less favourably than one of its own nationals in the same situation.

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