CELEX: 62016CN0345
Language: en
Date: 2016-06-22 00:00:00
Title: Case C-345/16: Request for a preliminary ruling from the Tribunal de première instance de Liège (Belgium) lodged on 22 June 2016 — Jean Jacob, Dominique Lennertz v Belgian State

5.9.2016   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 326/14
            
         Request for a preliminary ruling from the Tribunal de première instance de Liège (Belgium) lodged on 22 June 2016 — Jean Jacob, Dominique Lennertz v Belgian State
   (Case C-345/16)
   (2016/C 326/25)
   Language of the case: French
   
      Referring court
   
   Tribunal de première instance de Liège
   
      Parties to the main proceedings
   
   
      Applicants: Jean Jacob, Dominique Lennertz
   
      Defendant: Belgian State
   
      Question referred
   
   Is it contrary to Article 39 of the Treaty on European Union for the Belgian tax system, at Article 155 of the CIR/92 and regardless of whether Circular No Ci.RH.331/575.420 of 12 March 2008 is applied, to have the effect that Mr Jacob’s Luxembourg pensions, 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 purposes of calculating the tax payable in Belgium and used as the basis of assessment for the grant of tax advantages provided for under the CIR 92, 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, are reduced or granted to a lesser extent than if both the applicants had income earned in Belgium and if Ms Lennertz, and not Mr Jacob, had received pensions only from Belgium?