What we can expect from the CJEU’s decision in X v Staatssecretaris van Financiën (Case C-283/15) with respect to the Schumacker doctrine
General On February 9, 2017, the Court of Justice of the European Union (‘CJEU’) rendered its decision in the X v Staatssecretaris van Financiën (‘X’). The case concerned the possibility of applying the Schumacker doctrine to a non-resident taxpayer in the situation where he earned almost all his income not in one but in several…