I imagine what I want to write in my case, I write it in the search engine and I get exactly what I wanted. Thank you!
Valentina R., lawyer
(Reference for a preliminary ruling - Freedom of movement for workers - Income received in a Member State other than the Member State of residence - Bilateral convention for the avoidance of double taxation - Allocation of powers of taxation - Member State of residence’s power to tax - Connecting factors)
(2019/C 4/13)
Language of the case: French
Applicant: Benoît Sauvage, Kristel Lejeune
Defendant: État belge
Article 45 TFEU must be interpreted as meaning that it does not preclude a tax scheme of a Member State under a tax convention for the avoidance of double taxation, such as that at issue in the main proceedings, which makes the exemption of the income of a resident which arises in another Member State and relates to employment in that State subject to the condition that the activity in respect of which the income is paid is actually performed in that State.
(*)
Language of the case: French
* * *
(1) OJ C 437, 18.12.2017.