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Case C-277/23, Ministarstvo financija (Erasmus + grant): Judgment of the Court (Fifth Chamber) of 16 January 2025 (request for a preliminary ruling from the Ustavni sud – Croatia) – E. P. v Ministarstvo financija Republike Hrvatske, Samostalni sektor za drugostupanjski upravni postupak (Reference for a preliminary ruling – Citizenship of the Union – Article 21(1) TFEU – Right to move and reside freely within the territory of the Member States – Tax legislation – Income tax – Calculation of the amount of the basic personal allowance for a dependent child who has received mobility support for educational purposes in the context of the Erasmus+ programme – Regulation (EU) No 1288/2013 – Taxation of grants to support the mobility of individuals covered by that regulation – Restriction on freedom of movement – Proportionality)
ECLI:EU:UNKNOWN:62023CA0277
62023CA0277
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Official Journal of the European Union
C series
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C/2025/1392
10.3.2025
(Case C-277/23, (1) Ministarstvo financija (Erasmus + grant))
(Reference for a preliminary ruling - Citizenship of the Union - Article 21(1) TFEU - Right to move and reside freely within the territory of the Member States - Tax legislation - Income tax - Calculation of the amount of the basic personal allowance for a dependent child who has received mobility support for educational purposes in the context of the Erasmus+ programme - Regulation (EU) No 1288/2013 - Taxation of grants to support the mobility of individuals covered by that regulation - Restriction on freedom of movement - Proportionality)
(C/2025/1392)
Language of the case: Croatian
Referring court
Parties to the main proceedings
Applicant: E. P.
Other party to the proceedings: Ministarstvo financija Republike Hrvatske, Samostalni sektor za drugostupanjski upravni postupak
Operative part of the judgment
Articles 20 and 21 TFEU, read in the light of the second indent of Article 165(2) TFEU, must be interpreted as precluding legislation of a Member State which, in order to determine the amount of the basic personal allowance to which a taxpayer parent is entitled in respect of his or her dependent child, takes into account the support for learning mobility which that child has received under the Erasmus+ programme, with the result, as the case may be, that that parent loses the entitlement to the increase of that allowance for the purposes of calculating income tax.
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(1) OJ C 261, 24.7.2023.
ELI: http://data.europa.eu/eli/C/2025/1392/oj
ISSN 1977-091X (electronic edition)
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