Asunto C-602/17: Petición de decisión prejudicial planteada por el tribunal de première instance de Liège (Bélgica) el 19 de octubre de 2017 — Benoît Sauvage, Kristel Lejeune / État belge
Section | información judicial |
18.12.2017 ES Diario Oficial de la Unión Europea C 437/23
Lengua de procedimiento: francés
Tribunal de première instance de Liège
Demandantes: Benoît Sauvage, Kristel Lejeune
Demandada: État belge
¿Vulnera el artículo 45 del Tratado de Funcionamiento de la Unión Europea, en la medida en que constituye un obstáculo de naturaleza fiscal que disuade de las actividades transfronterizas, y el principio general de seguridad jurídica, en la medida en que no prevé un régimen estable y seguro de exención de la totalidad de las retribuciones percibidas por un residente belga vinculado por un contrato con un empleador cuya sede de dirección efectiva se sitúa en el Gran Ducado de Luxemburgo y le expone a un riesgo de doble imposición respecto a la totalidad o parte de sus rendimientos y a un régimen imprevisible y carente de toda seguridad jurídica, el artículo 15, apartado 1, del Convenio para evitar la doble imposición celebrado entre Bélgica y el Gran Ducado de Luxemburgo el 17 de septiembre de 1970, interpretado en el sentido de que permite limitar la potestad tributaria del Estado de la fuente sobre las retribuciones de un trabajador por cuenta ajena residente en Bélgica que...
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