Request for a preliminary ruling from the Tribunal Judiciaire de Nanterre (France) lodged on 23 February 2024 - TJ v Direction régionale des finances publiques d’Ile de France et de Paris

(Case C-141/24, Direction régionale des finances publiques d’Ile de France et de Paris)

Language of the case: French

Referring court

Tribunal Judiciaire de Nanterre

Parties to the main proceedings

Applicant: TJ

Defendant: Direction régionale des finances publiques d’Ile de France et de Paris

Questions referred

Must the principle of the free movement of capital guaranteed by Article 63 of the Treaty on the Functioning of the European Union be interpreted as meaning that it permits the automatic taxation, as provided for in Article 755 of the Code général des impôts, of assets held abroad which have not been declared in accordance with the procedure provided for in Article L.23 C of the Livre des Procédures Fiscales, and the origin and manner of acquisition of which have not been established, although it results in the non-applicability of limitation periods where the taxpayer establishes that he or she acquired those assets during a time-barred period?

If the answer to that question is in the negative, must it be inferred from this that any correction procedure based on the aforementioned provisions must be annulled, even if, in the case under review by the tax authorities, the non-applicability of limitation periods does not arise?

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