#62024CJ011912 Mart 2026 tarihli Mahkeme (Altıncı Daire) kararı. DK ve JO ve Belçika Devleti. Liège Temyiz Mahkemesi'nden ön karar talebi. Ön karar talebi - İşçilerin serbest dolaşımı - Gelir vergisi - Bu kişilerin ikamet ettiği belediyeler veya aglomerasyonlar tarafından belirlenebilecek gelir vergisi ek vergisi - Yabancıların gelir vergisi üzerine devlet için ödenen ek vergi - Bir Üye Devletin vergi mükellefi sakinleri tarafından taşınan yükten daha ağır bir vergi yükü - Karşılaştırılabilir durumlar - Haklı sebep yok. Dava C-119/24.
AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.
🇬🇧 English
The court ruled that non-residents working in Belgium cannot be taxed more heavily than residents. This means that municipalities cannot impose extra income tax charges on non-residents that are not applied to residents. This decision affects non-resident workers in Belgium who are subject to local income taxes.
AI-generated summary. May contain errors. Refer to official sources for legal decisions.
Key Changes
- Non-residents cannot be taxed more than residents for local income taxes.
- Municipalities cannot impose additional income tax charges on non-residents.
- Equal treatment for tax purposes between residents and non-residents.
Affected Parties
Non-resident workers in BelgiumMunicipalities in Belgium
Tags
taxation,non-residents,income tax…