José Manuel Tejerizo López: income tax discrimination on grounds of residence – La discriminación entre las rentas de residentes y no residentes

José Manuel Tejerizo, Professor of Financial and Tax Law at the Spanish Open University has provided us with a commented relation of ECJ judgements on income tax discrimination on grounds of residence (Spanish only).

Many thank for this valuable contribution, professor Tejerizo.

José Manuel Tejerizo López, Catedrático de Derecho Financiero y Tributario en la Universidad Nacional de Educación a Distancia nos ha facilitado una relación comentada de jurisprudencia del TJUE sobre discriminación entre la tributación de las rentas de residentes y no residentes.

Muchas gracias por esta valiosa contribución, profesor Tejerizo.

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