CELEX: 62012CA0303
Language: en
Date: 2013-12-12 00:00:00
Title: Case C-303/12: Judgment of the Court (Fifth Chamber) of 12 December 2013 (request for a preliminary ruling from the Tribunal de première instance de Liège (Belgium)) — Guido Imfeld, Nathalie Garcet v État belge (Freedom of establishment — Equal treatment — Income tax — Legislation for the avoidance of double taxation — Income earned in a State other than the State of residence — Method of exemption subject to progressivity in the State of residence — Account taken, in part, of personal and family circumstances — Loss of certain tax advantages linked to the personal and family circumstances of the worker)

22.2.2014   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 52/15
            
         Judgment of the Court (Fifth Chamber) of 12 December 2013 (request for a preliminary ruling from the Tribunal de première instance de Liège (Belgium)) — Guido Imfeld, Nathalie Garcet v État belge
   (Case C-303/12) (1)
   
   (Freedom of establishment - Equal treatment - Income tax - Legislation for the avoidance of double taxation - Income earned in a State other than the State of residence - Method of exemption subject to progressivity in the State of residence - Account taken, in part, of personal and family circumstances - Loss of certain tax advantages linked to the personal and family circumstances of the worker)
   2014/C 52/23
   Language of the case: French
   
      Referring court
   
   Tribunal de première instance de Liège
   
      Parties to the main proceedings
   
   
      Applicants: Guido Imfeld, Nathalie Garcet
   
      Defendant: État belge
   
      Re:
   
   Request for a preliminary ruling — Tribunal de première instance de Liège — Interpretation of Article 39 EC — Provisions of agreements, and national legislation, relating to double taxation — Occupational income wholly earned and taxed in a Member State other than the Member State of residence — Account taken in part, by the Member State in which the income is earned, of personal and family circumstances — The income tax payable in the Member State of residence calculated in accordance with the method of exemption subject to progressivity — Loss of tax advantages linked to personal and family circumstances.
   
      Operative part of the judgment
   
   Article 49 TFEU is to be interpreted as precluding the application of the tax legislation of a Member State, such as that at issue in the main proceedings, which has the effect that a couple residing in that Member State and earning income both in that Member State and in another Member State does not in fact receive a specific tax advantage, owing to the rules for offsetting it, whereas that couple would receive that tax advantage if the member of the couple earning the higher income did not earn his entire income in another Member State.
   
      (1)  OJ C 287, 22.9.2012