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Anjum Shabbir
22nd July 2021
Internal Market Tax

National tax legislation removing tax benefits precluded by EU’s free movement rules where income received in two Member States: Court of Justice’s ruling in État Belge

In BJ v État Belge (C‑241/20), the Court of Justice was asked to clarify whether certain national tax legislation was precluded by the EU’s free movement rules in Articles 45, 63 and 65 TFEU, in the context of a double-taxation avoidance treaty between Member States, and the resulting treatment of tax liability, exemptions, and advantages of a taxpayer resident in a Member State but also receiving income in another Member State.

The Court has ruled that those provisions of EU law do preclude the national tax legislation in question, namely that:

a tax-paying resident in Member State A (in this case Belgium) should not lose his or her tax benefits in Member State A just because he or she is receiving income from work in Member

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