In Skatteverket v Hilkka Hirvonen(C-632/13) (19 November 2015) the CJEU found that the unavailability of the right to a deduction resulting from the taxpayer’s decision to be taxable at source as a non-resident was not discriminatory.
Ms Hirvonen had moved to Finland during 2000 after having worked in Sweden all her working life. All her income came from Sweden in the form of a pension an annuity and sickness benefit. Under the double tax treaty between Sweden and Finland income obtained in Sweden was taxable only in that country. Since Ms Hirvonen did not earn any income in Finland she was not able to set off interest costs relating to a housing loan taken out in Finland against income tax in that state.
Under Swedish tax law non-resident taxpayers may opt for the ordinary...
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In Skatteverket v Hilkka Hirvonen(C-632/13) (19 November 2015) the CJEU found that the unavailability of the right to a deduction resulting from the taxpayer’s decision to be taxable at source as a non-resident was not discriminatory.
Ms Hirvonen had moved to Finland during 2000 after having worked in Sweden all her working life. All her income came from Sweden in the form of a pension an annuity and sickness benefit. Under the double tax treaty between Sweden and Finland income obtained in Sweden was taxable only in that country. Since Ms Hirvonen did not earn any income in Finland she was not able to set off interest costs relating to a housing loan taken out in Finland against income tax in that state.
Under Swedish tax law non-resident taxpayers may opt for the ordinary...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
