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)
ECLI:EU:UNKNOWN:62024CB0141
62024CB0141
Official Journal
of the European Union
C series
C/2025/3257
(Case C-141/24,
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)
Language of the case: French
Referring court
Parties to the main proceedings
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.
ELI: http://data.europa.eu/eli/C/2025/3257/oj
ISSN 1977-091X (electronic edition)
EurLex Case Law