You are here:

Key facts

  1. These requests for a preliminary ruling concern the interpretation of Article 47 of the Charter of Fundamental Rights of the European Union (‘the Charter’).
  2. The requests have been made in proceedings between IN (Case C‑469/18) and JM (Case C‑470/18) and the Belgische Staat (Belgian State) regarding notices of assessment issued by the Belgian tax authorities for the tax years 1997 and 1998, adjusting their personal income tax returns.

Judgement

On those grounds, the Court (Fifth Chamber) hereby rules:

The requests for a preliminary ruling made by the Hof van Cassatie (Court of Cassation, Belgium) by decisions of 28 June 2018 are inadmissible.