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22.9.2012   

EN

Official Journal of the European Union

C 287/18

Reference for a preliminary ruling from the Tribunal de première instance de Liège (Belgium) lodged on 21 June 2012 — Guido Imfeld, Nathalie Garcet v État belge

(Case C-303/12)

2012/C 287/33

Language of the case: French

Referring court

Tribunal de première instance de Liège (Belgium)

Parties to the main proceedings

Applicants: Guido Imfeld, Nathalie Garcet

Defendant: État belge

Question referred

Is it contrary to Article 39 [EC] that, as a result of the provision made under the Belgian tax system, specifically under Article 155 of the 1992 Income Tax Code and the second subparagraph of Article 134(1) of that Code, and regardless of whether Circular No Ci.RH.331/575.420 of 12 March 2008 is applied, the income earned in Germany by the first applicant — which is exempt from tax [in Belgium] pursuant to Article 17 of the Convention concluded between Germany and Belgium for the avoidance of double taxation — is taken into account for the purposes of calculating the tax payable in Belgium and is used as the basis of assessment for the grant of tax advantages provided for under the 1992 Income Tax Code, and those advantages, such as the tax-free allowance because of the first applicant’s family circumstances, are reduced or granted to a lesser extent than if the income of both applicants were earned in Belgium and if the higher income were that earned by the second applicant, rather than by the first applicant, whereas, in Germany, the income of the first applicant is taxed as though he were a single person and he is accordingly not entitled to all the tax advantages linked to his personal and family circumstances, of which the German tax authorities take account only in part?