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Document 62024CB0141
Case C-141/24, Direction régionale des finances publiques d’Île-de-France et de Paris: Order of the Court (Sixth Chamber) of 20 March 2025 (request for a preliminary ruling from the tribunal judiciaire de Nanterre – France) – TJ v Direction régionale des finances publiques d’Île-de-France et de Paris (Reference for a preliminary ruling – Free movement of capital and liberalisation of payments – Article 63 TFEU – Restrictions – Tax rules – National legislation which permits the automatic taxation of undeclared assets held abroad, the origin and manner of acquisition of which have not been established – Article 53(2) and Article 94 of the Rules of Procedure of the Court of Justice – Requirement to present the factual and legislative context of the dispute in the main proceedings and the reasons justifying the need for an answer to the question referred for a preliminary ruling – Lack of sufficient information – Manifestly inadmissible)
Case C-141/24, Direction régionale des finances publiques d’Île-de-France et de Paris: Order of the Court (Sixth Chamber) of 20 March 2025 (request for a preliminary ruling from the tribunal judiciaire de Nanterre – France) – TJ v Direction régionale des finances publiques d’Île-de-France et de Paris (Reference for a preliminary ruling – Free movement of capital and liberalisation of payments – Article 63 TFEU – Restrictions – Tax rules – National legislation which permits the automatic taxation of undeclared assets held abroad, the origin and manner of acquisition of which have not been established – Article 53(2) and Article 94 of the Rules of Procedure of the Court of Justice – Requirement to present the factual and legislative context of the dispute in the main proceedings and the reasons justifying the need for an answer to the question referred for a preliminary ruling – Lack of sufficient information – Manifestly inadmissible)
Case C-141/24, Direction régionale des finances publiques d’Île-de-France et de Paris: Order of the Court (Sixth Chamber) of 20 March 2025 (request for a preliminary ruling from the tribunal judiciaire de Nanterre – France) – TJ v Direction régionale des finances publiques d’Île-de-France et de Paris (Reference for a preliminary ruling – Free movement of capital and liberalisation of payments – Article 63 TFEU – Restrictions – Tax rules – National legislation which permits the automatic taxation of undeclared assets held abroad, the origin and manner of acquisition of which have not been established – Article 53(2) and Article 94 of the Rules of Procedure of the Court of Justice – Requirement to present the factual and legislative context of the dispute in the main proceedings and the reasons justifying the need for an answer to the question referred for a preliminary ruling – Lack of sufficient information – Manifestly inadmissible)
OJ C, C/2025/3257, 24.6.2025, ELI: http://data.europa.eu/eli/C/2025/3257/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/2025/3257 |
24.6.2025 |
Order of the Court (Sixth Chamber) of 20 March 2025 (request for a preliminary ruling from the tribunal judiciaire de Nanterre – France) – TJ v Direction régionale des finances publiques d’Île-de-France et de Paris
(Case C-141/24, (1) Direction régionale des finances publiques d’Île-de-France et de Paris)
(Reference for a preliminary ruling - Free movement of capital and liberalisation of payments - Article 63 TFEU - Restrictions - Tax rules - National legislation which permits the automatic taxation of undeclared assets held abroad, the origin and manner of acquisition of which have not been established - Article 53(2) and Article 94 of the Rules of Procedure of the Court of Justice - Requirement to present the factual and legislative context of the dispute in the main proceedings and the reasons justifying the need for an answer to the question referred for a preliminary ruling - Lack of sufficient information - Manifestly inadmissible)
(C/2025/3257)
Language of the case: French
Referring court
Tribunal judiciaire de Nanterre
Parties to the main proceedings
Applicant: TJ
Defendant: Direction régionale des finances publiques d’Île-de-France et de Paris
Operative part of the order
The request for a preliminary ruling from the tribunal judiciaire de Nanterre (France), made by decision of 10 January 2024, received at the Court on 23 February 2024, is manifestly inadmissible.
(1) OJ C C/2024/3441.
ELI: http://data.europa.eu/eli/C/2025/3257/oj
ISSN 1977-091X (electronic edition)