Court of Justice 5 March 2015, C-9/14 (Staatssecretaris van Financiën v D.G. Kieback.)

OPINION OF ADVOCATE GENERAL SHARPSTON delivered on 5 March 2015 ( 1 ) Case C‑9/14 Staatssecretaris van Financiën v D.G. Kieback (Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands)) ‛Freedom of movement for workers — Equal treatment of residents and non-residents — Income tax — Worker who did not receive, on an annual basis, all or almost all of his taxable income in