{"attribution":{"source":"legal.exploreworldai.com","canonical":"https://legal.exploreworldai.com/api/public/v1/judgment-text?id=eu:c-119-24","cite_as":"NovaCopilot, legal.exploreworldai.com (https://legal.exploreworldai.com/api/public/v1/judgment-text?id=eu:c-119-24)","license":"https://legal.exploreworldai.com/revision","version":"legal-2026-11-02","fingerprint":"ewai:eu:f6410a","proof":"sha256:7d999d6e1b766515d21015121b02921f5ac46bb2ea1051dcb54d89e0747c51e2","jurisdiction":"eu","lang":"en","publisher":"NovaCopilot by ExploreWorld Legal","terms":"https://legal.exploreworldai.com/om"},"brand_source":"Source: NovaCopilot","item":{"schema_version":"1.0.0","id":"eu:c-119-24","jurisdiction":"eu","lang":"en","brand_source":"Source: NovaCopilot","brand":{"product":"NovaCopilot","platform":"ExploreWorldAI","infrastructure":"ExploreWorld Legal","infrastructure_url":"legal.exploreworldai.com","legal_entity":"Valkiv Ventures AB","permanent_url":"https://legal.exploreworldai.com/novacopilot","source":"Source: NovaCopilot","powered_by":"Powered by NovaCopilot","license":"https://legal.exploreworldai.com/licensvillkor"},"sections":[{"title":"Front matter","paragraphs":["para_1","para_2","para_3","para_4","para_5","para_6","para_7","para_8","para_9","para_10","para_11","para_12","para_13","para_14","para_15","para_16","para_17","para_18","para_19","para_20","para_21"],"kind":"front_matter"},{"title":"Judgment","paragraphs":["para_22","para_23","para_24"],"kind":"assessment"},{"title":"Legal context","paragraphs":["para_25","para_26","para_27","para_28","para_29","para_30","para_31","para_32","para_33","para_34","para_35"],"kind":"legal_framework"},{"title":"Belgian law","paragraphs":["para_36","para_37","para_38","para_39","para_40","para_41","para_42","para_43","para_44","para_45","para_46","para_47","para_48","para_49"],"kind":"legal_framework"},{"title":"The dispute in the main proceedings and the question referred for a preliminary ruling","paragraphs":["para_50","para_51","para_52","para_53","para_54","para_55","para_56","para_57","para_58","para_59","para_60","para_61","para_62"],"kind":"facts"},{"title":"Consideration of the question referred","paragraphs":["para_63"],"kind":"questions"},{"title":"Admissibility","paragraphs":["para_64","para_65","para_66","para_67","para_68","para_69","para_70","para_71"],"kind":"assessment"},{"title":"Substance","paragraphs":["para_72","para_73","para_74","para_75","para_76","para_77","para_78","para_79","para_80","para_81","para_82","para_83","para_84"],"kind":"assessment"},{"title":"Whether there is a restriction on the freedom of movement for workers","paragraphs":["para_85","para_86","para_87","para_88","para_89","para_90","para_91","para_92","para_93","para_94","para_95","para_96","para_97","para_98","para_99","para_100","para_101","para_102","para_103","para_104","para_105","para_106"],"kind":"assessment"},{"title":"Whether the restriction on the freedom of movement for workers is justified","paragraphs":["para_107","para_108","para_109","para_110","para_111","para_112","para_113","para_114","para_115","para_116","para_117"],"kind":"assessment"},{"title":"Costs","paragraphs":["para_118","para_119"],"kind":"costs"},{"title":"On those grounds, the Court (Sixth Chamber) hereby rules:","paragraphs":["para_120"],"kind":"operative"},{"title":"Article 45(2) TFEU","paragraphs":["para_121","para_122","para_123","para_124","para_125"],"kind":"operative"}],"paragraphs":[{"text":"Provisional text","paragraph_id":"para_1"},{"text":"JUDGMENT OF THE COURT (Sixth Chamber)","paragraph_id":"para_2"},{"text":"12 March 2026 ( * )","paragraph_id":"para_3"},{"text":"( Reference for a preliminary ruling – Freedom of movement for workers – Income tax – Tax supplement on the income tax of natural persons which may be established by the municipalities or agglomerations in which those persons reside – Surcharge on income tax borne by non-residents for tax purposes paid to the State – Fiscal burden on non-residents for tax purposes that is heavier than that borne by tax residents of a Member State – Comparable situations – No justification )","paragraph_id":"para_4"},{"text":"In Case C‑119/24 [Chefquet], ( i )","paragraph_id":"para_5"},{"text":"REQUEST for a preliminary ruling under Article 267 TFEU from the Cour d’appel de Liège (Court of Appeal, Liège, Belgium), made by decision of 5 February 2024, received at the Court on 14 February 2024, in the proceedings","paragraph_id":"para_6"},{"text":"DK,","paragraph_id":"para_7"},{"text":"JO","paragraph_id":"para_8"},{"text":"v","paragraph_id":"para_9"},{"text":"État belge,","paragraph_id":"para_10"},{"text":"THE COURT (Sixth Chamber),","paragraph_id":"para_11"},{"text":"composed of I. Ziemele, President of the Chamber, A. Kumin (Rapporteur) and S. Gervasoni, Judges,","paragraph_id":"para_12"},{"text":"Advocate General: N. Emiliou,","paragraph_id":"para_13"},{"text":"Registrar: A. Calot Escobar,","paragraph_id":"para_14"},{"text":"having regard to the written procedure,","paragraph_id":"para_15"},{"text":"after considering the observations submitted on behalf of:","paragraph_id":"para_16"},{"text":"–        DK and JO, by C. Lourtie, avocate,","paragraph_id":"para_17"},{"text":"–         the Belgian Government, by S. Baeyens, P. Cottin and C. Pochet, acting as Agents,","paragraph_id":"para_18"},{"text":"–        the European Commission, by A. Ferrand and W. Roels, acting as Agents,","paragraph_id":"para_19"},{"text":"after hearing the Opinion of the Advocate General at the sitting on 4 September 2025,","paragraph_id":"para_20"},{"text":"gives the following","paragraph_id":"para_21"},{"text":"Judgment","paragraph_id":"para_22"},{"text":"1         This request for a preliminary ruling concerns the interpretation of Article 45 TFEU.","paragraph_id":"para_23"},{"text":"2         The request has been made in proceedings between DK and JO, two natural persons residing for tax purposes in France, who gain a portion of their employment and property income in Belgium, and the Belgian State, as regards their being made liable in Belgium over a period of several years to …","paragraph_id":"para_24"},{"text":"Legal context","paragraph_id":"para_25"},{"text":"E uropean U nion law","paragraph_id":"para_26"},{"text":"3         Article 45 TFEU reads as follows:","paragraph_id":"para_27"},{"text":"‘1.      Freedom of movement for workers shall be secured within the [European] Union.","paragraph_id":"para_28"},{"text":"2.      Such freedom of movement shall entail the abolition of any discrimination based on nationality between workers of the Member States as regards employment, remuneration and other conditions of work and employment.","paragraph_id":"para_29"},{"text":"3.      It shall entail the right, subject to limitations justified on grounds of public policy, public security or public health:","paragraph_id":"para_30"},{"text":"(a)      to accept offers of employment actually made;","paragraph_id":"para_31"},{"text":"(b)      to move freely within the territory of Member States for this purpose;","paragraph_id":"para_32"},{"text":"(c)      to stay in a Member State for the purpose of employment in accordance with the provisions governing the employment of nationals of that State laid down by law, regulation or administrative action;","paragraph_id":"para_33"},{"text":"(d)      to remain in the territory of a Member State after having been employed in that State, subject to conditions which shall be embodied in regulations to be drawn up by the [European] Commission.","paragraph_id":"para_34"},{"text":"4.      The provisions of this Article shall not apply to employment in the public service.’","paragraph_id":"para_35"},{"text":"Belgian law","paragraph_id":"para_36"},{"text":"4         Article 245 of the Code des impôts sur les revenus (Income Tax Code) of 10 April 1992 ( Moniteur belge of 30 July 1992, p. 17120; ‘the CIR 92’), as applicable in respect of the 1992 to 2003 tax years, provided:","paragraph_id":"para_37"},{"text":"‘The tax established in accordance with Articles 243 to 244 [relating to tax on the income of non-residents] shall be increased by a supplement of six percent for the benefit of the State, which shall be calculated in accordance with the rules set out in Article 466. …’","paragraph_id":"para_38"},{"text":"5         By Article 398 of the Loi-programme (Programme Law) of 24 December 2002 ( Moniteur belge of 31 December 2002, p. 58686), a new paragraph was added to Article 245 of the CIR 92, applicable from the 2005 tax year, which provides that ‘the King may, by decree deliberated in the Council of Min …","paragraph_id":"para_39"},{"text":"6         Article 465 of the CIR 92 provides:","paragraph_id":"para_40"},{"text":"‘… agglomerations and municipalities may establish a supplementary tax on the taxation of natural persons.’","paragraph_id":"para_41"},{"text":"7         Article 466 of the CIR 92 states:","paragraph_id":"para_42"},{"text":"‘The supplementary municipal tax on the taxation of natural persons and the supplementary agglomeration tax on the taxation of natural persons shall be calculated on the basis of the taxation of natural persons as assessed:","paragraph_id":"para_43"},{"text":"before the deduction of advance payments …, withholding taxes, the fixed percentage of foreign tax and tax credits …;","paragraph_id":"para_44"},{"text":"before the application of increases …, relief … and tax increases …’","paragraph_id":"para_45"},{"text":"8         Article 467 of the CIR 92 provides:","paragraph_id":"para_46"},{"text":"‘The supplementary tax on the taxation of natural persons shall be determined either by the municipality or the agglomeration, and shall be borne by residents of the Kingdom who are liable for tax respectively in that municipality or in the municipalities forming part of that agglomeration.’","paragraph_id":"para_47"},{"text":"9         Article 468 of the CIR 92 states:","paragraph_id":"para_48"},{"text":"‘The supplementary tax shall be established for all taxpayers in the same agglomeration or municipality at a uniform percentage of the tax payable to the State. If that percentage includes a fraction, it must be limited to one decimal place; that percentage may not exceed 1 [%] where the tax is imposed by an agglomeration. No reductions, exemptions or exceptions may be applied to the supplementary tax.’","paragraph_id":"para_49"},{"text":"The dispute in the main proceedings and the question referred for a preliminary ruling","paragraph_id":"para_50"},{"text":"10       DK and JO, the applicants in the main proceedings, are natural persons who were resident for tax purposes in France in the tax years of 1992 to 1998, 2001 to 2003 and 2007 to 2009 (‘the tax years at issue’). During those years, DK mainly carried out paid employment as a research director at …","paragraph_id":"para_51"},{"text":"11       In respect of those tax years, they were taxed as non-residents for tax purposes by the Belgian authorities on their income from employment and property that arose in Belgium. In accordance with Article 245 of the CIR 92, the income tax for which they were liable on that basis was increased by the tax surcharge at issue at a rate of 6%, for the 1992 to 1998 and 2001 to 2003 tax years, and at a rate of 7% for the 2007 to 2009 tax years.","paragraph_id":"para_52"},{"text":"12       The applicants in the main proceedings contested the income tax contributions established in respect of the tax years at issue and lodged a number of complaints in that regard, it being noted that, in respect of some of those tax years, DK alone lodged an objection. Those complaints were rejected by several administrative decisions as in part inadmissible and in part unfounded, only the complaints relating to the 1993 and 2008 tax years being upheld in part.","paragraph_id":"para_53"},{"text":"13       The applicants in the main proceedings therefore brought actions before the Tribunal de première instance de Namur (Court of First Instance, Namur, Belgium) against those decisions. By judgment of 20 January 2016, that court joined the actions and dismissed them as in part inadmissible and in part unfounded.","paragraph_id":"para_54"},{"text":"14       In addition, by that judgment, the court made a reference to the Cour constitutionnelle (Constitutional Court, Belgium) for a preliminary ruling. By judgment of 6 June 2019, the latter court held, inter alia, that Article 245 of the CIR 92, as applicable in the 1992 to 2009 tax years, did n …","paragraph_id":"para_55"},{"text":"15       On 3 February 2020, the applicants in the main proceedings brought an appeal against the judgment of 20 January 2016 before the Cour d’appel de Liège (Court of Appeal, Liège, Belgium), which is the referring court.","paragraph_id":"para_56"},{"text":"16       It is apparent from the order for reference that the applicants in the main proceedings, inter alia, have raised a question before the appeal court of the compatibility of Article 245 of the CIR 92 with Article 45 TFEU since it is only persons who are not resident in Belgium for tax purpose …","paragraph_id":"para_57"},{"text":"17       The Belgian State, in essence, contends that the referring court should uphold the judgment of 20 January 2016.","paragraph_id":"para_58"},{"text":"18       As regards the compatibility of Article 245 of the CIR 92 with Article 45 TFEU, the referring court takes the view, as does the Cour constitutionnelle (Constitutional Court), that, by subjecting persons not resident for tax purposes in Belgium to the tax surcharge at issue, Article 245 seek …","paragraph_id":"para_59"},{"text":"19       Moreover, the tax surcharge does not cause manifestly disproportionate effects since it is calculated in proportion to the tax due on income generated or received in that Member State. Furthermore, the tax on second residences in that Member State or the residence tax in France, to which no …","paragraph_id":"para_60"},{"text":"20       In those circumstances, the Cour d’appel de Liège (Appeal Court, Liège) decided to stay the proceedings and to refer the following question to the Court of Justice for a preliminary ruling:","paragraph_id":"para_61"},{"text":"‘Does Article 45 TFEU preclude the application of Article 245 [of the CIR 92], in so far as that article subjects non-resident taxpayers to a State tax supplement of 6-7%, as compared to that which they would pay if they were residents of the Kingdom [of Belgium], that supplement being imposed by an …","paragraph_id":"para_62"},{"text":"Consideration of the question referred","paragraph_id":"para_63"},{"text":"Admissibility","paragraph_id":"para_64"},{"text":"21       Without formally raising an objection of inadmissibility, the applicants in the main proceedings express doubts as to the admissibility of the present request for a preliminary ruling, arguing that the statement of reasons for the request does not satisfy the requirements relating to the co …","paragraph_id":"para_65"},{"text":"22       In that regard, it should be borne in mind that under settled case-law, the need to provide an interpretation of EU law which will be of use to the referring court requires that court to define the factual and legislative context of the questions it is asking or, at the very least, to expla …","paragraph_id":"para_66"},{"text":"23       The information provided in orders for reference serves not only to enable the Court to give useful answers to the questions referred by the national court, but also to ensure that it is possible for the governments of the Member States and other interested parties to submit observations in …","paragraph_id":"para_67"},{"text":"24       Those cumulative requirements concerning the content of an order for reference are expressly set out in Article 94 of the Rules of Procedure, of which the referring court is supposed, in the context of the cooperation instituted by Article 267 TFEU, to be aware and which it is bound to obse …","paragraph_id":"para_68"},{"text":"25       In the present case, it must be stated that the information provided in the order for reference serves not only to enable the Court to give a useful answer to the question referred, but also to ensure that it is possible for the governments of the Member States and other interested parties to submit observations in accordance with Article 23 of the Statute of the Court of Justice of the European Union.","paragraph_id":"para_69"},{"text":"26       First of all, even though the factual context of the dispute in the main proceedings is set out succinctly, it nevertheless includes all the information necessary for those purposes. Further, while it is true that the content of Article 466 of the CIR 92, relating to the calculation of the …","paragraph_id":"para_70"},{"text":"27       In those circumstances, this request for a preliminary ruling is admissible.","paragraph_id":"para_71"},{"text":"Substance","paragraph_id":"para_72"},{"text":"28       By its question, the referring court asks, in essence, whether Article 45 TFEU must be interpreted as precluding national legislation under which the income tax imposed, in a Member State, on non-residents for tax purposes is increased by a tax surcharge at a fixed rate for the benefit of t …","paragraph_id":"para_73"},{"text":"29       As a preliminary point, it must be borne in mind that, according to the case-law of the Court, although direct taxation falls within their competence, Member States must, however, exercise that competence consistently with EU law and particularly the fundamental freedoms guaranteed by the TFEU (judgment of 30 October 2025, Attal et Associés , C‑321/24, EU:C:2025:836, paragraph 27 and the case-law cited).","paragraph_id":"para_74"},{"text":"The applicable fundamental freedom","paragraph_id":"para_75"},{"text":"30       It is necessary to determine whether Article 45 TFEU is applicable to the dispute in the main proceedings.","paragraph_id":"para_76"},{"text":"31       According to settled case-law, any EU national who, irrespective of his or her place of residence and his or her nationality, has exercised the right to freedom of movement for workers and who has been employed in a Member State other than that of residence falls within the scope of Article 45 TFEU (judgment of 15 July 2021, État belge (Loss of tax advantages in Member State of residence) , C‑241/20, EU:C:2021:605, paragraph 20 and the case-law cited).","paragraph_id":"para_77"},{"text":"32       Even though, in the present case, DK and JO’s nationality is not specified in the order for reference, that order is, nevertheless, based on the premiss that they are nationals of a Member State.","paragraph_id":"para_78"},{"text":"33       As is apparent from paragraph 10 above, DK, as a tax resident in France, carried out paid employment in Belgium during the tax years at issue, such that his situation falls within the scope of Article 45 TFEU.","paragraph_id":"para_79"},{"text":"34       On the other hand, according to the information available to the Court, JO only had paid employment during those years in France, where she is resident for tax purposes, and she has not been in paid employment since 2000, with JO’s only Belgian income in the course of those years being the income from property in respect of which the applicants in the main proceedings were taxed by the Belgian authorities, as referred to in paragraphs 10 and 11 above.","paragraph_id":"para_80"},{"text":"35       As regards property investments, in accordance with settled case-law, national measures which govern transactions by which non-residents make such investments on the territory of a Member State may come within the scope of both Article 49 TFEU, relating to freedom of establishment, and Arti …","paragraph_id":"para_81"},{"text":"36       In that regard, it is clear from settled case-law that, in order to determine whether national legislation comes within the scope of one or other of the fundamental freedoms guaranteed by the FEU Treaty, the purpose of the legislation concerned must be taken into consideration and, where it …","paragraph_id":"para_82"},{"text":"37       That being said, in order for the provisions relating to freedom of establishment to apply, it is generally necessary to have secured a permanent presence in the host Member State and, where immovable property is purchased and held, that property should be actively managed (judgment of 7 April 2022, Veronsaajien oikeudenvalvontayksikkö (Exemption of contractual investment funds) , C‑342/20, EU:C:2022:276, paragraph 42 and the case-law cited).","paragraph_id":"para_83"},{"text":"38       Having regard to the preceding guidance, it will be for the referring court to determine whether JO’s situation falls within the scope of Article 45 TFEU, as the wording of the request for a preliminary ruling suggests, or whether it should rather be assessed in the light of Article 49 or A …","paragraph_id":"para_84"},{"text":"Whether there is a restriction on the freedom of movement for workers","paragraph_id":"para_85"},{"text":"39       Article 45(2) TFEU provides that freedom of movement for workers entails the abolition of any discrimination based on nationality between workers of the Member States as regards employment, remuneration and other conditions of work and employment.","paragraph_id":"para_86"},{"text":"40       It should be observed, in that respect, that the Court has repeatedly held that the principle of equal treatment laid down in Article 45(2) TFEU prohibits not only direct discrimination on the ground of nationality but also all indirect forms of discrimination which, by the application of o …","paragraph_id":"para_87"},{"text":"41       In particular, the principle of equal treatment with regard to remuneration would be rendered ineffective if it could be undermined by discriminatory national provisions on income tax (judgment of 10 March 2022, Commission v Belgium (Deduction of maintenance payments) , C‑60/21, EU:C:2022:172, paragraph 17 and the case-law cited).","paragraph_id":"para_88"},{"text":"42       In the present case, it is apparent from the order for reference that the tax surcharge at issue, which must be paid by those who are non-residents for tax purposes in Belgium, was introduced by Article 245 of the CIR 92 with reference to the supplementary municipal tax at issue, which is p …","paragraph_id":"para_89"},{"text":"43       That analysis is not undermined by the arguments of the applicants in the main proceedings by which they assert that they already pay a residence tax in France, that is to say, in their State of residence for tax purposes, which leads to their being double-taxed. It must be held, as the Adv …","paragraph_id":"para_90"},{"text":"44       However, it is apparent from the documents available to the Court that the tax surcharge at issue, which is applicable, irrespective of nationality, to all those who are non-residents for tax purposes who have income in Belgium, subjects those individuals, in certain situations, to a heavie …","paragraph_id":"para_91"},{"text":"45       It is true, as is apparent from the documents before the Court, that in other Belgian municipalities or agglomerations, the rate of the supplementary municipal tax at issue is higher than the rate of the tax surcharge at issue. Accordingly, it is only in some Belgian municipalities or agglomerations that tax residents face a lighter tax burden than non-residents for tax purposes as regards income generated in Belgium.","paragraph_id":"para_92"},{"text":"46       In that regard, it should be borne in mind that in order for a measure to be treated as being indirectly discriminatory, it is not necessary for it to have the effect of placing at an advantage all the nationals of the State in question or of placing at a disadvantage only nationals of othe …","paragraph_id":"para_93"},{"text":"47       The difference in treatment noted in paragraph 44 above is liable to act mainly to the detriment of nationals of other Member States, since non-residents are most frequently non-nationals (see, to that effect, judgments of 27 June 1996, Asscher , C‑107/94, EU:C:1996:251, paragraph 38, and o …","paragraph_id":"para_94"},{"text":"48       Such a restriction is permissible only if it relates to situations which are not objectively comparable or if it is justified by an overriding reason in the public interest (judgment of 22 June 2017, Bechtel , C‑20/16, EU:C:2017:488, paragraph 52 and the case-law cited).","paragraph_id":"para_95"},{"text":"49       In that regard, in relation to direct taxes, residents and non-residents are generally not in comparable situations, since income received in the territory of a Member State by a non-resident is in most cases only a part of his or her total income, which is concentrated at his or her place …","paragraph_id":"para_96"},{"text":"50       Accordingly, there can be a restriction on the freedom of movement for workers, for the purposes of Article 45 TFEU, only if, notwithstanding their residence in different Member States, it is established that, having regard to the aim as well as the purpose and content of the national provi …","paragraph_id":"para_97"},{"text":"51       Only the relevant distinguishing criteria laid down by the legislation in question must be taken into account in determining whether the difference in treatment resulting from that legislation reflects an objective difference in situations (judgment of 27 February 2025, Dyrektor Krajowej Informacji Skarbowej (Management form of a UCI) , C‑18/23, EU:C:2025:119, paragraph 79 and the case-law cited).","paragraph_id":"para_98"},{"text":"52       In the present case, as is apparent from paragraph 42 above, the tax surcharge at issue was introduced in order to ensure that non-residents for tax purposes are subject to the same tax burden as that imposed on Belgian tax residents on the basis of the supplementary municipal tax at issue. …","paragraph_id":"para_99"},{"text":"53       As regards the purpose and content of the national legislation at issue in the main proceedings, it should be noted, as the Advocate General observed in point 35 of his Opinion, that although the tax surcharge at issue and the supplementary municipal tax at issue have a different legal basi …","paragraph_id":"para_100"},{"text":"54       Having regard to the aim as well as the purpose and content of the legislation at issue in the main proceedings, it must be held that, with regard to taxes which involve taxpayers in financing the public services of the Member State in which they receive income, and the amount of which is n …","paragraph_id":"para_101"},{"text":"55       Furthermore, it must be stated that, according to the information provided by the referring court, the basis of assessment of the tax surcharge at issue is determined by reference to that of the supplementary municipal tax at issue, laid down in Article 466 of the CIR 92.","paragraph_id":"para_102"},{"text":"56       In doing so, the legislation at issue in the main proceedings treats non-resident taxpayers in the same way as resident taxpayers and thus accepts the comparable nature of their situations for the purposes of the taxes in question.","paragraph_id":"para_103"},{"text":"57       Although it is true that the tax surcharge at issue is paid to the State, while the supplementary municipal tax at issue is directed to the Belgian municipalities or agglomerations which have put it in place, that difference does not affect the comparability of the situations at issue. Inde …","paragraph_id":"para_104"},{"text":"58       The difference in the level at which the tax surcharge at issue and the supplementary municipal tax at issue are collected is therefore based on a criterion of distinction that is directly and solely due to the place of residence of the tax payers concerned (see, by analogy, judgments of 17 …","paragraph_id":"para_105"},{"text":"59       Consequently, in view of the difference in treatment found in paragraph 44 above to the detriment of non-residents for tax purposes, in that they are subject to a heavier tax burden than certain tax residents of Belgium, something which, however, the referring court must verify, the nationa …","paragraph_id":"para_106"},{"text":"Whether the restriction on the freedom of movement for workers is justified","paragraph_id":"para_107"},{"text":"60       According to settled case-law, in order to be justified, a restriction on the freedom of movement of workers must be appropriate for securing the attainment of a legitimate objective and must not go beyond what is necessary to attain that objective (see, to that effect, judgment of 10 July 2025, Städteregion Aachen , C‑257/24, EU:C:2025:567, paragraph 46 and the case-law cited).","paragraph_id":"para_108"},{"text":"61       In the present case, it should be observed that the referring court and the Belgian Government state that the tax surcharge at issue is intended to prevent discrimination of tax residents of Belgium in relation to non-residents for tax purposes by treating them in the same way, namely by making the latter contribute, in a similar manner to residents, to the financing of public services in proportion to their Belgian-sourced income.","paragraph_id":"para_109"},{"text":"62       In that regard, it should be found, first, that the objective of ensuring that those who are non-resident for tax purposes contribute to the financing of the public services of a Member State in proportion to the income generated in that Member State may indeed constitute a legitimate objec …","paragraph_id":"para_110"},{"text":"63       Second, it must be stated that a restriction on the freedom of movement for workers to the detriment of non-resident taxpayers cannot be justified by the objective of preventing reverse discrimination against resident taxpayers (see, by analogy, judgment of 27 June 1996, Asscher , C‑107/94, EU:C:1996:251, paragraphs 51 to 54).","paragraph_id":"para_111"},{"text":"64       Indeed, in accordance with Article 45(2) TFEU, freedom of movement for workers entails the abolition of any discrimination based on nationality between workers of the Member States. As is apparent, in essence, from paragraph 47 above, non-residents are in most cases non-nationals, whereas residents are in most cases nationals.","paragraph_id":"para_112"},{"text":"65       To allow a Member State to justify a restriction on the freedom of movement for workers to the detriment of non-resident taxpayers under Article 45(2) TFEU, on the ground that it is intended to prevent unfavourable treatment of resident taxpayers, would therefore amount to rendering the fre …","paragraph_id":"para_113"},{"text":"66       In addition, it should be borne in mind that a difference in treatment brought about by a Member State to the detriment of its own nationals, which, as relevant, comes within the concept of reverse discrimination, is not taken into consideration by EU law (see, to that effect, judgment of 2 April 2020, PF and Others , C‑830/18, EU:C:2020:275, paragraph 35).","paragraph_id":"para_114"},{"text":"67       In any event, it is appropriate to state that any difference in treatment to the detriment of tax residents in Belgium would not arise in the present case from EU law, but from Belgian law, since the levying of the supplementary municipal tax at issue is by no means required by EU law (see, to that effect and by analogy, judgment of 21 March 2019, Commission v Poland , C‑127/17, EU:C:2019:236, paragraph 62).","paragraph_id":"para_115"},{"text":"68       Consequently, subject to verification by the referring court, the indirect discrimination, under Article 45(2) TFEU, which, in certain situations, is borne by persons who are not resident for tax purposes in Belgium does not appear to be justified.","paragraph_id":"para_116"},{"text":"69       In the light of all the foregoing considerations, the answer to the question referred is that Article 45(2) TFEU must be interpreted as precluding national legislation under which the income tax to which non-residents for tax purposes are subject in a Member State is increased by a flat-rat …","paragraph_id":"para_117"},{"text":"Costs","paragraph_id":"para_118"},{"text":"70       Since these proceedings are, for the parties to the main proceedings, a step in the action pending before the national court, the decision on costs is a matter for that court. Costs incurred in submitting observations to the Court, other than the costs of those parties, are not recoverable.","paragraph_id":"para_119"},{"text":"On those grounds, the Court (Sixth Chamber) hereby rules:","paragraph_id":"para_120"},{"text":"Article 45(2) TFEU","paragraph_id":"para_121"},{"text":"must be interpreted as precluding national legislation under which the income tax to which non-residents for tax purposes are subject in a Member State is increased by a flat-rate tax surcharge in favour of that State, established by analogy with a supplementary tax on the income tax payable by tax …","paragraph_id":"para_122"},{"text":"[Signatures]","paragraph_id":"para_123"},{"text":"*       Language of the case: French.","paragraph_id":"para_124"},{"text":"i       The name of the present case is a fictitious name. 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