Judgment of the Court (Fifth Chamber), 12 December 2013

Guido Imfeld and Nathalie Garcet v État belge

Request for a preliminary ruling from the tribunal de première instance de Liège

Freedom of establishment — Equal treatment — Income tax — Legislation for the avoidance of double taxation — Income earned in a State other than the State of residence — Method of exemption subject to progressivity in the State of residence — Account taken, in part, of personal and family circumstances — Loss of certain tax advantages linked to the personal and family circumstances of the worker

Case C‑303/12

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