Judgment of the Court (Eighth Chamber) of 30 April 2020.#HB and IC v Istituto nazionale della previdenza sociale (INPS).#Reference for a preliminary ruling – Free movement of persons – Article 21 TFEU – Principle of non-discrimination on grounds of nationality – Article 18 TFEU – Double taxation convention – Public sector workers – Pensioner residing in a Member State other than that of him paying a retirement pension and not having the nationality of the Member State of residence – Income tax – Alleged loss of tax advantages – Alleged obstruction of freedom of movement and alleged discrimination.#Joined cases C-168/19 and C-169/19.

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Official record CELEX 62019CJ0168_SUM from European Union at Court of Justice of the European Union. Dated 30 April 2020. Status: decided.

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• Arrêt de la Cour (huitième chambre) du 30 avril 2020.#HB et IC contre Istituto nazionale della previdenza sociale (INPS).#Renvoi préjudiciel – Libre circulation des personnes – Article 21 TFUE – Principe de non-discrimination en raison de la nationalité – Article 18 TFUE – Convention préventive de la double imposition – Travailleurs du secteur public – Pensionné résidant dans un État membre autre que celui lui versant une pension de retraite et ne possédant pas la nationalité de l’État membre de résidence – Impôt sur le revenu – Prétendue perte d’avantages fiscaux – Prétendue entrave à la liberté de circulation et prétendue discrimination.#Affaires jointes C-168/19 et C-169/19.

  judgment · FR · 30 April 2020

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