CELEX: 62019CA0035
Language: en
Date: 2019-10-24 00:00:00
Title: Case C-35/19: Judgment of the Court (Eighth Chamber) of 24 October 2019 (Request for a preliminary ruling from the Tribunal de première instance de Liège — Belgium) — BU v État belge (Reference for a preliminary ruling — Free movement of workers — Equal treatment — Income tax — National legislation — Tax exemption for disability allowances — Allowances received in another Member State — Not included — Difference in treatment)

23.12.2019   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 432/13
            
         
      Judgment of the Court (Eighth Chamber) of 24 October 2019 (Request for a preliminary ruling from the Tribunal de première instance de Liège — Belgium) — BU v État belge
      (Case C-35/19) (1)
      
      (Reference for a preliminary ruling - Free movement of workers - Equal treatment - Income tax - National legislation - Tax exemption for disability allowances - Allowances received in another Member State - Not included - Difference in treatment)
      (2019/C 432/15)
      Language of the case: French
      
         Referring court
      
      Tribunal de première instance de Liège
      
         Parties to the main proceedings
      
      
         Applicant: BU
      
         Defendant: État belge
      
         Operative part of the judgment
      
      Article 45 TFEU must be interpreted as precluding legislation of a Member State, such as that at issue in the main proceedings, which, without providing justification in that regard, a matter which is however for the referring court to verify, provides that the tax exemption applicable to disability allowances is subject to the condition that those allowances are paid by a body of the Member State concerned and, therefore, excludes from that exemption allowances of the same nature paid by another Member State, even where the recipient of those allowances is a resident of the Member State concerned.
      
         (1)  OJ C 103, 18.3.2019.