Type: Judgment

Authority: European Authorities: Euopean Union' Court of Justice

Date: 10/24/2018

Subject: According to the Court, article 45 TFEU does not preclude a tax scheme of a Member State under a tax convention for the avoidance of double taxation, such as that at issue in the main proceedings, which makes the exemption of the income of a resident which arises in another Member State and relates to employment in that State subject to the condition that the activity in respect of which the income is paid is actually performed in that State

Parties: Sauvage e Lejeune

Classification: Citizens’ rights - Art. 45 Freedom of movement

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