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Case C-174/18: Judgment of the Court (Ninth Chamber) of 14 March 2019 (request for a preliminary ruling from the Tribunal de première instance de Liège — Belgium) — Jean Jacob, Dominique Lennertz v État belge (Reference for a preliminary ruling — Freedom of movement for workers — Equal treatment — Income tax — Legislation for the avoidance of double taxation — Pension received in a Member State other than that of residence — Method of calculating the exemption in the Member State of residence — Loss of part of the benefit of certain tax advantages)
ECLI:EU:UNKNOWN:62018CA0174
62018CA0174
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6.5.2019
Official Journal of the European Union
C 155/14
(Case C-174/18) (*)
(Reference for a preliminary ruling - Freedom of movement for workers - Equal treatment - Income tax - Legislation for the avoidance of double taxation - Pension received in a Member State other than that of residence - Method of calculating the exemption in the Member State of residence - Loss of part of the benefit of certain tax advantages)
(2019/C 155/17)
Language of the case: French
Referring court
Parties to the main proceedings
Applicants: Jean Jacob, Dominique Lennertz
Defendant: État belge
Operative part of the judgment
Article 45 TFEU must be interpreted as precluding the application of tax legislation of a Member State, such as that at issue in the main proceedings, which has the effect of depriving a couple resident in that State, one of whom receives a pension in another Member State which is exempt from taxation in the first Member State pursuant to a bilateral convention for the avoidance of double taxation, of part of the benefit of the tax advantages granted by the Member State of residence.
(*)
Language of the case: French.
* * *
(1) OJ C 166, 14.5.2018.