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Document 62015CN0300
Case C-300/15: Request for a preliminary ruling from the Tribunal Administratif (Luxembourg) lodged on 19 June 2015 — Charles Kohll, Sylvie Kohll-Schlesser v Director of the Administration des Contributions Directes
Case C-300/15: Request for a preliminary ruling from the Tribunal Administratif (Luxembourg) lodged on 19 June 2015 — Charles Kohll, Sylvie Kohll-Schlesser v Director of the Administration des Contributions Directes
Case C-300/15: Request for a preliminary ruling from the Tribunal Administratif (Luxembourg) lodged on 19 June 2015 — Charles Kohll, Sylvie Kohll-Schlesser v Director of the Administration des Contributions Directes
OJ C 294, 7.9.2015, p. 34–35
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
7.9.2015 |
EN |
Official Journal of the European Union |
C 294/34 |
Request for a preliminary ruling from the Tribunal Administratif (Luxembourg) lodged on 19 June 2015 — Charles Kohll, Sylvie Kohll-Schlesser v Director of the Administration des Contributions Directes
(Case C-300/15)
(2015/C 294/43)
Language of the case: French
Referring court
Tribunal Administratif
Parties to the main proceedings
Applicants: Charles Kohll, Sylvie Kohll-Schlesser
Defendant: Director of the Administration des Contributions Directes
Question referred
Does the principle of freedom of movement for workers, as enshrined in particular in Article 45 TFEU, preclude the provisions of Article 139ter(1) of the Law of 4 December 1967 on income tax, as amended, in so far as they restrict eligibility for the tax credit established there to persons in possession of a tax deduction form?