CELEX: 62021CA0060
Language: en
Date: 2022-03-10 00:00:00
Title: Case C-60/21: Judgment of the Court (Sixth Chamber) of 10 March 2022 — European Commission v Kingdom of Belgium (Failure of a Member State to fulfil obligations — Article 45 TFEU — Article 28 of the Agreement on the European Economic Area — Free movement of workers — Direct taxation — Income tax — Deductions — Maintenance annuities — Equal treatment — Discrimination between resident and non-resident taxpayers)

25.4.2022   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 171/14
            
         
      Judgment of the Court (Sixth Chamber) of 10 March 2022 — European Commission v Kingdom of Belgium
      (Case C-60/21) (1)
      
      (Failure of a Member State to fulfil obligations - Article 45 TFEU - Article 28 of the Agreement on the European Economic Area - Free movement of workers - Direct taxation - Income tax - Deductions - Maintenance annuities - Equal treatment - Discrimination between resident and non-resident taxpayers)
      (2022/C 171/17)
      Language of the case: French
      
         Parties
      
      
         Applicant: European Commission (represented by: W. Roels and V. Uher, acting as Agents)
      
         Defendant: Kingdom of Belgium (represented by: C. Pochet, P. Cottin and S. Baeyens, acting as Agents)
      
         Operative part of the judgment
      
      The Court:
      
                  1.
               
               
                  Declares that, by refusing the deduction of maintenance annuities or capital sums in lieu of such annuities and supplementary annuities from taxable income to debenture holders who are not resident in Belgium and who receive less than 75 % of their professional income there and who cannot benefit from the same deduction in their Member State of residence on the basis of the small amount of their taxable income in that State, the Kingdom of Belgium has failed to fulfil its obligations under Article 45 TFEU and Article 28 of the Agreement on the European Economic Area of 2 May 1992;
               
            
                  2.
               
               
                  Orders the Kingdom of Belgium to pay the costs.
               
            
         (1)  OJ C 98, 22.3.2021.