Asunto C-602/17: Sentencia del Tribunal de Justicia (Sala Sexta) de 24 de octubre de 2018 (petición de decisión prejudicial planteada por el Tribunal de première instance de Liège — Bélgica) — Benoît Sauvage, Kristel Lejeune / État belge (Procedimiento prejudicial — Libre circulación de los trabajadores — Rendimientos obtenidos en un Estado miembro distinto del Estado miembro de residencia — Convenio bilateral para evitar la doble imposición — Reparto de la competencia fiscal — Potestad tributaria del Estado de residencia — Criterios de conexión)
Section | información judicial |
Issuing Organization | Tribunal de Justicia de las Comunidades Europeas |
7.1.2019 ES Diario Oficial de la Unión Europea C 4/10
Lengua de procedimiento: francés
Tribunal de première instance de Liège
Demandantes: Benoît Sauvage, Kristel Lejeune
Demandada: État belge
El artículo 45 TFUE debe interpretarse en el sentido de que no se opone a un régimen fiscal de un Estado miembro resultante de un convenio fiscal destinado a evitar la doble imposición, como el controvertido en el litigio principal, que supedita la exención de los rendimientos de un residente provenientes de otro Estado miembro y correspondientes a un empleo por cuenta ajena ocupado en...
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