European Court of Justice (Sixth Chamber)

A. Borg Barthet, acting as President of the Chamber, M. Berger (Rapporteur) and S. Rodin, (Judges), M. Wathelet, Advocate General

Judgment delivered 19 November 2015

Free movement of persons – Treaty on the Functioning of the European Union (TFEU), art. 21 – Revenue of non-resident taxpayers subject to deduction at source – Exclusion of tax deductions related to the non-resident taxpayerʼs circumstances – Possibility for non-resident taxpayers to opt for the regime applicable to resident taxpayers.

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