CELEX: 62018CN0174
Language: en
Date: 2018-03-05 00:00:00
Title: Case C-174/18: Request for a preliminary ruling from the Tribunal de première instance de Liège (Belgium) lodged on 5 March 2018 — Jean Jacob, Dominique Lennertz v État belge

14.5.2018   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 166/25
            
         Request for a preliminary ruling from the Tribunal de première instance de Liège (Belgium) lodged on 5 March 2018 — Jean Jacob, Dominique Lennertz v État belge
   (Case C-174/18)
   (2018/C 166/32)
   Language of the case: French
   
      Referring court
   
   Tribunal de première instance de Liège
   
      Parties to the main proceedings
   
   
      Applicants: Jean Jacob, Dominique Lennertz
   
      Defendants: État belge
   
      Question referred
   
   Is it contrary to Article 39 [EC, now Article 45 TFEU] for the Belgian tax system, in Article 155 of the CIR/92 and regardless of whether or not Circular No Ci.RH.331/575.420 of 12 March 2008 is applied, to have the effect that the Luxembourg pensions of the applicant Mr Jacob, which are exempted from tax pursuant to Article 18 of the Convention concluded between Belgium and Luxembourg for the avoidance of double taxation, are taken into account for the purpose of calculating the tax payable in Belgium and used as the basis of assessment for the granting of tax advantages provided for under the CIR/92, even though they should not form part of that basis by reason of their total exemption as provided for in the Convention for the avoidance of double taxation, and that those advantages, such as the tax-free allowance, long-term savings, costs paid with service vouchers, costs incurred in saving energy in the home, costs incurred in protecting the home against theft or fire, and charitable donations made by the applicant Mr Jacob, are partly lost, reduced or granted to a lesser extent than if both applicants had income earned in Belgium, which, for its part, is taxable in Belgium and is not exempt and may thus absorb the tax advantages in their entirety?