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Court of Justice of the European Union · Judgment

C‑303/12Guido Imfeld and Nathalie Garcet v État belge

Decided
2013-12-12
ECLI
ECLI:EU:C:2013:822
CELEX
62012CJ0303
Finality
Final, the decision cannot be appealed

The court's own keywords

Freedom of establishment — Equal treatment — Income tax — Legislation for the avoidance of double taxation — Income earned in a State other than the State of residence — Method of exemption subject to progressivity in the State of residence — Account taken, in part, of personal and family circumstances — Loss of certain tax advantages linked to the personal and family circumstances of the worker.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

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