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European Union
F. Gielen v Staatssecretaris van Financiën (C-440/08)
Judgment
The question referred for a preliminar…
Substance
The option to be treated as a resident…
54

F. Gielen v Staatssecretaris van Financiën (C-440/08)

Judgment of 18 Mar 2010law://eu/cjeu/2008/c-440-08/para_54@2026-11-12

54Consequently, the choice offered, in the dispute in the main proceedings, to non-resident taxable persons by means of the option to be treated as resident taxable persons does not serve to neutralise the discrimination established in paragraph 48 above.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · First Chamber
Case: C-440/08 · ECLI:EU:C:2010:148
Decided: 18 Mar 2010
Procedure: Preliminary reference · referred by the Hoge Raad der Nederlanden (Netherlands)
Applicant: F. Gielen
Defendant: Staatssecretaris van Financiën
Rapporteur: M. Ilešič
Advocate General: D. Ruiz-Jarabo Colomer
Bench: 5 judges
A. Tizzano, E. Levits, A. Borg Barthet, M. Ilešič, J.-J. Kasel
Language: Dutch
Official: CURIA · EUR-Lex 62008CJ0440

Topics

Freedom of establishment

History · 1 version

18 Mar 2010Reading

Connections

Interprets 1: Treaty on the Functioning of the European Union (consolidated 2016)2 provisions
Cited by 6: Sabine Hünnebeck v Finanzamt Krefeld (C-479/14); Skatteverket v Sögård Fastigheter AB (C-787/18); MK v Autoridade Tributária e Aduaneira (C-388/19); Skatteverket v Hilkka Hirvonen (C-632/13)5 provisions; Hervis Sport- és Divatkereskedelmi Kft. v Nemzeti Adó- és Vámhivatal Közép-dunántúli Regionális Adó Főigazgatósága (C-385/12)2 provisions; Manfred Beker and Christa Beker v Finanzamt Heilbronn (C-168/11)2 provisions
Cites 12: Treaty on the Functioning of the European Union (consolidated 2016)3 provisions; Krzysztof Filipiak v Dyrektor Izby Skarbowej w Poznaniu (C-314/08); Pasquale Foglia v Mariella Novello (244/80); Arnoud Gerritse v Finanzamt Neukölln-Nord (C-234/01); Petri Manninen (C-319/02); Uwe Rüffler v Dyrektor Izby Skarbowej we Wrocławiu Ośrodek Zamiejscowy w Wałbrzychu (C-544/07); R. H. H. Renneberg v Staatssecretaris van Financiën (C-527/06); Robert Hans Conijn v Finanzamt Hamburg-Nord (C-346/04); Frans Gschwind v Finanzamt Aachen-Außenstadt (C-391/97); Raffaele Talotta v Belgian State (C-383/05); Finanzamt Köln-Altstadt v Roland Schumacker (C-279/93); Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue (C-446/04)