1.2.2014
EN
Official Journal of the European Union
C 31/6
Request for a preliminary ruling from the Högsta förvaltningsdomstolen (Sweden) lodged on 3 December 2013 — Skatteverket v Hilkka Hirvonen
(Case C-632/13)
2014/C 31/09
Language of the case: Swedish
Referring court
Högsta förvaltningsdomstolen
Parties to the main proceedings
Applicant: Skatteverket
Defendant: Hilkka Hirvonen
Question referred
Does Article 45 TFEU preclude provisions in a Member State’s legislation which mean that a person resident in another Member State — who receives all or almost all his income from the first Member State — can choose between two entirely different systems of taxation, that is to say, either to be taxed at source at a lower tax rate but without the right to such tax relief as is applicable under the ordinary income tax system, or to be taxed on his income under the latter system and thus be able to benefit from the tax relief in question?
Full & Egal Universal Law Academy