BU v État belge.
Date: 2019-10-24
20


Where a national measure affects both the free movement of workers and the freedom to provide services the Court will, in principle, examine it in relation to only one of those two fundamental freedoms where it is shown that, in the circumstances of the case, one of them is entirely secondary in relation to the other and may be considered together with it (see, to that effect, judgment of 14 October 2004, Omega, C‑36/02, EU:C:2004:614, paragraph 26 and the case-law cited).
23


In accordance with settled case-law, any national of the European Union who, irrespective of his or her place of residence and nationality, has exercised the right to freedom of movement for workers and who has been employed in a Member State other than that of his or her residence comes within the scope of Article 45 TFEU (judgment of 14 March 2019, Jacob and Lennertz, C‑174/18, EU:C:2019:205, paragraph 21 and the case-law cited).
28


In that regard, it is sufficient to state that, in accordance with the Court’s settled case-law, in the preliminary ruling procedure under Article 267 TFEU, based on a clear separation of functions between the national courts and the Court of Justice, the national court alone has jurisdiction to find and assess the facts in the dispute in the main proceedings. In that context, the Court is empowered to rule solely on the interpretation or validity of EU law in the light of the factual and legal situation as described by the referring court, in order to provide that court with such guidance as will assist it in resolving the dispute before it (judgment of 20 December 2017, Schweppes, C‑291/16, EU:C:2017:990, paragraph 21 and the case-law cited).
29


Accordingly, questions on the interpretation of EU law referred by a national court in the factual and legislative context which that court is responsible for defining, and the accuracy of which is not a matter for the Court to determine, enjoy a presumption of relevance. That presumption of relevance cannot be rebutted by the simple fact that one of the parties to the main proceedings contests certain facts, the accuracy of which is not a matter for the Court to determine and on which the delimitation of the subject matter of those proceedings depends (see, to that effect, judgment of 14 April 2016, Polkomtel, C‑397/14, EU:C:2016:256, paragraphs 37 and 38).
31


It is important to note, from the outset, that it has been consistently held that, whilst direct taxation falls within their competence, the Member States must nonetheless exercise that competence consistently with EU law (see, to that effect, judgment of 23 January 2014, Commission v Belgium, C‑296/12, EU:C:2014:24, paragraph 27 and the case-law cited). Thus, although the Member States are at liberty, in the framework of bilateral agreements for the avoidance of double taxation, to determine the connecting factors for the purposes of allocating powers of taxation, that allocation of powers of taxation does not allow them to apply measures that are contrary to the freedoms of movement guaranteed by the TFEU. As far as concerns the exercise of the power of taxation thus allocated, the Member States must comply with EU rules (see, to that effect, judgment of 14 March 2019, Jacob and Lennertz, C‑174/18, EU:C:2019:205, paragraph 25 and the case-law cited).
34


The Court has already ruled that Article 45 TFEU precludes legislation which establishes a difference in tax treatment between EU-citizen couples residing in Belgium according to the source of their incomes — a difference which is liable to discourage those citizens from exercising the freedoms guaranteed by the Treaty and, in particular, the free movement of workers guaranteed by Article 45 TFEU (judgments of 12 December 2013, Imfeld and Garcet, C‑303/12, EU:C:2013:822, paragraphs 51 and 52, and of 14 March 2019, Jacob and Lennertz, C‑174/18, EU:C:2019:205, paragraph 43 and the operative part).
36


According to settled case-law, a measure which is liable to hinder the free movement of workers enshrined in Article 45 TFEU can be permissible only if it pursues a legitimate objective which is compatible with the Treaty and justified by overriding reasons in the public interest. It is also necessary, in such a case, that its application be appropriate for ensuring the attainment of the objective thus pursued and not go beyond what is necessary to attain that objective (see, to that effect, judgment of 14 March 2019, Jacob and Lennertz, C‑174/18, EU:C:2019:205, paragraph 44 and the case-law cited).