In a ruling handed down on Thursday 16 January (case C-277/23), the Court of Justice of the EU ruled against the Croatian government and its tax legislation, which had increased the tax liability of a mother whose child had received a mobility grant under the Erasmus+ programme.
“The amount paid to a student should not be taken into account in calculating the income tax of the parent on whom that student is dependent”, thus ruled the Court in this dispute concerning the 2014-2015...