Court of Justice 27 October 2009, C-440/08 (F. Gielen v Staatssecretaris van Financiën.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. The Hoge Raad (Netherlands Supreme Court) has referred to the Court of Justice for a preliminary ruling a question asking whether a deduction from Netherlands income tax which discriminates against non-resident taxpayers is compatible with Article 43 EC, where such taxpayers are allowed to choose in advance between the residents’