Type: Judgment

Authority: European Authorities: Euopean Union' Court of Justice

Date: 10/24/2019

Subject: The Court affirmed that EU law precludes legislation of a Member State which, without providing justification in that regard provides that the tax exemption applicable to disability allowances is subject to the condition that those allowances are paid by a body of the Member State concerned and, therefore, excludes from that exemption allowances of the same nature paid by another Member State, even where the recipient of those allowances is a resident of the Member State concerned

Parties: Stato belga (Indemnité pour personnes handicapées)

Classification: Equality - Art. 26 Rights of the disabled - Citizens’ rights - Art. 45 Freedom of movement

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