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CJEU Joined Cases C‑469/18 and C‑470/18 / Judgment

IN (C‑469/18), JM (C‑470/18) v Belgische Staat

Policy area:
Taxation
Deciding Body type:
Court of Justice of the European Union
Deciding Body:
Court (Fifth Chamber)
Type:
Decision
Decision date:
24/10/2019

Key facts of the case:

Reference for a preliminary ruling — Taxation — Personal Income Tax — Inadmissibility of the request for a preliminary ruling.
Joined Cases C-469/18 and C-470/18.

Outcom of the case:

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.