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Case C-632/13: Judgment of the Court (Sixth Chamber) of 19 November 2015 (request for a preliminary ruling from the Högsta förvaltningsdomstolen — Sweden) — Skatteverket v Hilkka Hirvonen (Reference for a preliminary ruling — Freedom of movement for persons — Equal treatment — Income tax — Revenue of non-resident taxpayers subject to taxation at source — Exclusion of any tax deduction related to the taxpayer’s personal circumstances — Justification — Possibility for non-resident taxpayers to opt for the regime applicable to resident taxpayers and to benefit from the relevant tax deductions)
ECLI:EU:UNKNOWN:62013CA0632
62013CA0632
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18.1.2016
Official Journal of the European Union
C 16/4
(Case C-632/13) (<span class="super">1</span>)
((Reference for a preliminary ruling - Freedom of movement for persons - Equal treatment - Income tax - Revenue of non-resident taxpayers subject to taxation at source - Exclusion of any tax deduction related to the taxpayer’s personal circumstances - Justification - Possibility for non-resident taxpayers to opt for the regime applicable to resident taxpayers and to benefit from the relevant tax deductions))
(2016/C 016/04)
Language of the case: Swedish
Referring court
Parties to the main proceedings
Applicant: Skatteverket
Defendant: Hilkka Hirvonen
Operative part of the judgment
In matters of taxation of income, the refusal to grant non-resident taxpayers, who obtain the majority of their income from the source State and who have opted for the taxation at source regime, the same personal deductions as those granted to resident taxpayers under the ordinary taxation regime does not constitute discrimination contrary to Article 21 TFEU where the non-resident taxpayers are not subject to an overall tax burden greater than that placed on resident taxpayers and on persons in a similar situation whose circumstances are comparable to those of non-resident taxpayers.
(<span class="note">1</span>) OJ C 31, 1.2.2014.