Asunto C-283/15: Sentencia del Tribunal de Justicia (Sala Primera) de 9 de febrero de 2017 (petición de decisión prejudicial planteada por el Hoge Raad der Nederlanden — Países Bajos) — X/Staatssecretaris van Financiën (Procedimiento prejudicial — Legislación tributaria — Impuesto sobre la renta — Nacional de un Estado miembro que percibe ingresos en el territorio de dicho Estado miembro y en el de un Estado tercero, mientras que reside en otro Estado miembro — Ventaja fiscal destinada a tener en cuenta su situación personal y familiar)
Section | información judicial |
Issuing Organization | Tribunal de Justicia de las Comunidades Europeas |
3.4.2017 ES Diario Oficial de la Unión Europea C 104/15
Lengua de procedimiento: neerlandés
Hoge Raad der Nederlanden
Demandante: X
Demandada: Staatssecretaris van Financiën
1) El artículo 49 TFUE debe interpretarse en el sentido de que prohíbe que un Estado miembro cuya legislación tributaria permite la deducción de «rendimientos negativos» correspondientes a una vivienda deniegue esta deducción a un trabajador por cuenta propia no residente cuando éste percibe en el territorio de este Estado miembro el 60 % de sus ingresos totales y no percibe en el territorio del Estado miembro donde se encuentra su vivienda ingresos que le permitan invocar allí un derecho a deducción equivalente.
2) La prohibición derivada de la respuesta a la primera cuestión se aplica a todo Estado miembro de actividad en cuyo territorio perciba el trabajador por cuenta propia ingresos que le permitan invocar allí un derecho a deducción equivalente, en proporción a la parte de estos ingresos percibida en el territorio de cada uno de...
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