Press Release: Commission requests Finland to amend discriminatory rules on personal tax deductions for resident individuals with foreign source income

The European Commission on 15 July 2005 sent Finland a formal request to amend its legislation according to which personal deductions to resident individuals were limited to a pro-rata share of their global income derived from Finnish sources. The Commission considered that not allowing full personal deductions was contrary to EC Treaty rules, notably those on the free movement of persons, as interpreted by the European Court of Justice in Case C-385-00 'de Groot'.