Latest Case Law on the Deductibility of School Fees Incurred Abroad

In Zanotti, which examined the Italian rules on the deductibility of university fees incurred abroad, the ECJ held that national legislation that allows a deduction for the cost of attending a domestic university but not a university in another Member State is in breach of EU law; however, national legislation can limit the deduction to the maximum amount established for the corresponding cost of attending similar courses at a domestic public university.