This document is an excerpt from the EUR-Lex website
Document 62019CA0035
Case C-35/19: Judgment of the Court (Eighth Chamber) of 24 October 2019 (Request for a preliminary ruling from the Tribunal de première instance de Liège — Belgium) — BU v État belge (Reference for a preliminary ruling — Free movement of workers — Equal treatment — Income tax — National legislation — Tax exemption for disability allowances — Allowances received in another Member State — Not included — Difference in treatment)
Case C-35/19: Judgment of the Court (Eighth Chamber) of 24 October 2019 (Request for a preliminary ruling from the Tribunal de première instance de Liège — Belgium) — BU v État belge (Reference for a preliminary ruling — Free movement of workers — Equal treatment — Income tax — National legislation — Tax exemption for disability allowances — Allowances received in another Member State — Not included — Difference in treatment)
Case C-35/19: Judgment of the Court (Eighth Chamber) of 24 October 2019 (Request for a preliminary ruling from the Tribunal de première instance de Liège — Belgium) — BU v État belge (Reference for a preliminary ruling — Free movement of workers — Equal treatment — Income tax — National legislation — Tax exemption for disability allowances — Allowances received in another Member State — Not included — Difference in treatment)
OJ C 432, 23.12.2019, p. 13–14
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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23.12.2019 |
EN |
Official Journal of the European Union |
C 432/13 |
Judgment of the Court (Eighth Chamber) of 24 October 2019 (Request for a preliminary ruling from the Tribunal de première instance de Liège — Belgium) — BU v État belge
(Case C-35/19) (1)
(Reference for a preliminary ruling - Free movement of workers - Equal treatment - Income tax - National legislation - Tax exemption for disability allowances - Allowances received in another Member State - Not included - Difference in treatment)
(2019/C 432/15)
Language of the case: French
Referring court
Tribunal de première instance de Liège
Parties to the main proceedings
Applicant: BU
Defendant: État belge
Operative part of the judgment
Article 45 TFEU must be interpreted as precluding legislation of a Member State, such as that at issue in the main proceedings, which, without providing justification in that regard, a matter which is however for the referring court to verify, provides that the tax exemption applicable to disability allowances is subject to the condition that those allowances are paid by a body of the Member State concerned and, therefore, excludes from that exemption allowances of the same nature paid by another Member State, even where the recipient of those allowances is a resident of the Member State concerned.