This document is an excerpt from the EUR-Lex website
Document 62023CA0380
C-380/23, Monmorieux: Judgment of the Court (Sixth Chamber) of 13 June 2024 (request for a preliminary ruling from the Tribunal de première instance du Luxembourg – Belgium) – UN v État belge (Reference for a preliminary ruling – Article 19 TEU – Article 45 TFEU – Article 47 of the Charter of Fundamental Rights of the European Union – Income tax – Convention for the avoidance of double taxation – Mutual agreement procedure provided for under such a convention – Member State, at the end of that procedure, making the right to restitution of tax already paid in another Member State conditional upon the withdrawal by the taxpayer of his or her actions brought before the courts of that first Member State – Inadmissibility of the request for a preliminary ruling)
C-380/23, Monmorieux: Judgment of the Court (Sixth Chamber) of 13 June 2024 (request for a preliminary ruling from the Tribunal de première instance du Luxembourg – Belgium) – UN v État belge (Reference for a preliminary ruling – Article 19 TEU – Article 45 TFEU – Article 47 of the Charter of Fundamental Rights of the European Union – Income tax – Convention for the avoidance of double taxation – Mutual agreement procedure provided for under such a convention – Member State, at the end of that procedure, making the right to restitution of tax already paid in another Member State conditional upon the withdrawal by the taxpayer of his or her actions brought before the courts of that first Member State – Inadmissibility of the request for a preliminary ruling)
C-380/23, Monmorieux: Judgment of the Court (Sixth Chamber) of 13 June 2024 (request for a preliminary ruling from the Tribunal de première instance du Luxembourg – Belgium) – UN v État belge (Reference for a preliminary ruling – Article 19 TEU – Article 45 TFEU – Article 47 of the Charter of Fundamental Rights of the European Union – Income tax – Convention for the avoidance of double taxation – Mutual agreement procedure provided for under such a convention – Member State, at the end of that procedure, making the right to restitution of tax already paid in another Member State conditional upon the withdrawal by the taxpayer of his or her actions brought before the courts of that first Member State – Inadmissibility of the request for a preliminary ruling)
OJ C, C/2024/4567, 29.7.2024, ELI: http://data.europa.eu/eli/C/2024/4567/oj (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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Official Journal |
EN C series |
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C/2024/4567 |
29.7.2024 |
Judgment of the Court (Sixth Chamber) of 13 June 2024 (request for a preliminary ruling from the Tribunal de première instance du Luxembourg – Belgium) – UN v État belge
(C-380/23, (1) Monmorieux) (2)
(Reference for a preliminary ruling - Article 19 TEU - Article 45 TFEU - Article 47 of the Charter of Fundamental Rights of the European Union - Income tax - Convention for the avoidance of double taxation - Mutual agreement procedure provided for under such a convention - Member State, at the end of that procedure, making the right to restitution of tax already paid in another Member State conditional upon the withdrawal by the taxpayer of his or her actions brought before the courts of that first Member State - Inadmissibility of the request for a preliminary ruling)
(C/2024/4567)
Language of the case: French
Referring court
Tribunal de première instance du Luxembourg
Parties to the main proceedings
Applicant: UN
Defendant: État belge
Operative part of the judgment
The Court hereby:
Declares that request for a preliminary ruling from the Tribunal de première instance du Luxembourg (Belgium), made by decision of 14 June 2023, is inadmissible.
(1) OJ C C/2023/7
(2) The name of the present case is a fictitious name. It does not correspond to the real name of any party to the proceedings.
ELI: http://data.europa.eu/eli/C/2024/4567/oj
ISSN 1977-091X (electronic edition)