17.6.2019

Official Journal of the European Union

C 206/20

(Case C-168/19)

(2019/C 206/24)

Language of the case: Italian

Referring court

Parties to the main proceedings

Applicant: HB

Defendant: Istituto Nazionale della Previdenza Sociale

Question referred

Must Articles 18 TFEU and 21 TFEU be interpreted as precluding legislation of a Member State which provides for the taxation, in that Member State, of the income of a person resident in another Member State who receives all of his income from the first Member State but who does not hold the nationality of the second Member State, without the benefit of the tax advantages provided by that second Member State?