CELEX: 62018CA0174
Language: en
Date: 2019-03-14 00:00:00
Title: Case C-174/18: Judgment of the Court (Ninth Chamber) of 14 March 2019 (request for a preliminary ruling from the Tribunal de première instance de Liège — Belgium) — Jean Jacob, Dominique Lennertz v État belge (Reference for a preliminary ruling — Freedom of movement for workers — Equal treatment — Income tax — Legislation for the avoidance of double taxation — Pension received in a Member State other than that of residence — Method of calculating the exemption in the Member State of residence — Loss of part of the benefit of certain tax advantages)

6.5.2019   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 155/14
            
         
      Judgment of the Court (Ninth Chamber) of 14 March 2019 (request for a preliminary ruling from the Tribunal de première instance de Liège — Belgium) — Jean Jacob, Dominique Lennertz v État belge
      (Case C-174/18) (1)
      
      (Reference for a preliminary ruling - Freedom of movement for workers - Equal treatment - Income tax - Legislation for the avoidance of double taxation - Pension received in a Member State other than that of residence - Method of calculating the exemption in the Member State of residence - Loss of part of the benefit of certain tax advantages)
      (2019/C 155/17)
      Language of the case: French
      
         Referring court
      
      Tribunal de première instance de Liège
      
         Parties to the main proceedings
      
      
         Applicants: Jean Jacob, Dominique Lennertz
      
         Defendant: État belge
      
         Operative part of the judgment
      
      Article 45 TFEU must be interpreted as precluding the application of tax legislation of a Member State, such as that at issue in the main proceedings, which has the effect of depriving a couple resident in that State, one of whom receives a pension in another Member State which is exempt from taxation in the first Member State pursuant to a bilateral convention for the avoidance of double taxation, of part of the benefit of the tax advantages granted by the Member State of residence.
      
         (1)  OJ C 166, 14.5.2018.