Request for a preliminary ruling from the Cour d’appel de Liège (Belgium) lodged on 14 February 2024 – DK, JO v État belge

(Case C-119/24, Chefquet) ¹

Language of the case: French

Referring court

Cour d’appel de Liège

Parties to the main proceedings

Appellants: DK, JO

Defendant: État belge

Question referred

Does Article 45 TFEU preclude the application of Article 245 of the Income Tax Code [Moniteur belge of 30 July 1992, p. 17120], in so far as that article subjects non-resident taxpayers to a State tax supplement of 6-7%, as compared to that which they would pay if they were residents of the Kingdom, that supplement being imposed by analogy with the local tax imposed by Belgian agglomerations and municipalities on residents of the Kingdom who have their principal residence in those agglomerations and municipalities?

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¹ The name of the present case is a fictitious name. It does not correspond to the real name of any party to the proceedings.