Asunto C-9/14: Petición de decisión prejudicial planteada por el Hoge Raad der Nederlanden (Países Bajos) el 13 de enero de 2014 — Staatssecretaris van Financiën/D.G. Kieback
Lengua de procedimiento: neerlandés
Hoge Raad der Nederlanden
Recurrente: Staatssecretaris van Financiën
Recurrida: D.G. Kieback
1)
¿Debe interpretarse el artículo 39 CE en el sentido de que el Estado miembro en el que un obligado tributario ejerce una actividad retribuida debe tener en cuenta, en la tributación del impuesto sobre la renta, la situación personal y familiar del interesado en un supuesto en el que: i) dicho obligado tributario sólo haya trabajado durante parte del año fiscal en ese Estado miembro, al tiempo que vivía en otro Estado miembro; ii) durante ese período obtuvo todos o casi todos sus ingresos en dicho país de trabajo; iii) en el curso del año de que se trata se fue a vivir y a trabajar a otro Estado; e iv) en el ejercicio fiscal íntegro considerado no...
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