Court of Justice 17 September 1991, C-300/90 (Hanns-Martin Bachmann v Belgian State.)

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European Union · · · Cited by 1 · 17-09-1991

Opinion of the Advocate-General Opinion of the Advocate-General ++++ Mr President, Members of the Court, 1. Cases C-204/90 and C-300/90 both concern the compatibility with Community law of Belgian tax law provisions pursuant to which the deductibility for income tax purposes of certain insurance contributions is conditional on those contributions being paid in Belgium, either to a Belgian

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