Judgment of the Court (Fifth Chamber) of 12 March 2026.#BX v État belge.#Reference for a preliminary ruling – Article 45 TFEU – Freedom of movement for workers – Income tax – Employment income received in another Member State – Exemption with progression in the Member State of residence – Failure to apply a bilateral convention for the avoidance of double taxation by a contracting State – Loss of part of the tax advantages relating to the personal and family circumstances of the taxpayer.#Case C-150/25.

decidedEuropean Union· Court of Justice of the European Union· EN

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12 March 2026

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12 March 2026 · Decided

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Official record CELEX 62025CJ0150 from European Union at Court of Justice of the European Union. Dated 12 March 2026. Status: decided.

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12 March 2026
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Sodba Sodišča (peti senat) z dne 12. marca 2026.#BX proti État belge.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Tribunal de première instance du Luxembourg (Belgija).#Predhodno odločanje – Člen 45 PDEU – Prosto gibanje delavcev – Davek na dohodek – Dohodki od poklicne dejavnosti, prejeti v drugi državi članici – Oprostitev s pridržkom progresije v državi članici rezidentstva – Neuporaba dvostranske konvencije o izogibanju dvojnega obdavčevanja s strani države sopogodbenice – Izguba dela davčnih ugodnosti, povezanih z osebnim in družinskim položajem davčnega zavezanca.#Zadeva C-150/25.

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Sodba Sodišča (peti senat) z dne 12. marca 2026.#BX proti État belge.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Tribunal de première instance du Luxembourg (Belgija).#Predhodno odločanje – Člen 45 PDEU – Prosto gibanje delavcev – Davek na dohodek – Dohodki od poklicne dejavnosti, prejeti v drugi državi članici – Oprostitev s pridržkom progresije v državi članici rezidentstva – Neuporaba dvostranske konvencije o izogibanju dvojnega obdavčevanja s strani države sopogodbenice – Izguba dela davčnih ugodnosti, povezanih z osebnim in družinskim položajem davčnega zavezanca.#Zadeva C-150/25.
judgment · SL · 12 March 2026
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Sentenza della Corte (Quinta Sezione) del 12 marzo 2026.#BX contro Stato belga.#Domanda di pronuncia pregiudiziale proposta dal Tribunal de première instance du Luxembourg (Belgio).#Rinvio pregiudiziale – Articolo 45 TFUE – Libera circolazione dei lavoratori – Imposte sul reddito – Redditi da lavoro percepiti in un altro Stato membro – Esenzione con riserva di progressività nello Stato membro di residenza – Disapplicazione di una convenzione bilaterale diretta ad evitare le doppie imposizioni da parte dello Stato contraente – Perdita di una parte delle agevolazioni fiscali legate alla situazione personale e familiare del contribuente.#Causa C-150/25.
judgment · IT · 12 March 2026
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Unionin tuomioistuimen tuomio (viides jaosto) 12.3.2026.#BX vastaan Belgian valtio.#Tribunal de première instance du Luxembourgin (Belgia) esittämä ennakkoratkaisupyyntö.#Ennakkoratkaisupyyntö – SEUT 45 artikla – Työntekijöiden vapaa liikkuvuus – Tulovero – Toisesta jäsenvaltiosta saadut ansiotulot – Progressioehtoinen vapautus asuinjäsenvaltiossa – Sopimusvaltio ei ole soveltanut kaksinkertaisen verotuksen välttämiseksi tehtyä kahdenvälistä sopimusta – Verovelvollisen henkilökohtaiseen tilanteeseen ja perhetilanteeseen liittyvien veroetujen osittainen menettäminen.#Asia C-150/25.
judgment · FI · 12 March 2026
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Domstolens dom (Femte Afdeling) af 12. marts 2026.#BX mod État belge.#Anmodning om præjudiciel afgørelse indgivet af Tribunal de première instance du Luxembourg (Belgien).#Præjudiciel forelæggelse – artikel 45 TEUF – arbejdskraftens frie bevægelighed – indkomstbeskatning – erhvervsindtægt oppebåret i en anden medlemsstat – fritagelse med progressionsforbehold i bopælsmedlemsstaten – den manglende anvendelse af en bilateral overenskomst til undgåelse af dobbeltbeskatning i den anden kontraherende stat – fortabelse af en del af de skattemæssige fordele, der er knyttet til skatteyderens personlige og familiemæssige situation.#Sag C-150/25.
judgment · DA · 12 March 2026
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Решение на Съда (пети състав) от 12 март 2026 г.#BX срещу État belge.#Преюдициално запитване, отправено от Tribunal de première instance du Luxembourg.#Преюдициално запитване — Член 45 ДФЕС — Свободно движение на работници — Данък върху доходите — Доходи от професионална дейност, получени в друга държава членка — Освобождаване с резерва за прогресивност в държавата членка на пребиваване — Неприлагане от съдоговаряща държава на двустранна спогодба за избягване на двойното данъчно облагане — Загуба на част от данъчните предимства, свързани с личното и семейно положение на данъчнозадълженото лице.#Дело C-150/25.
judgment · BG · 12 March 2026
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Domstolens dom (femte avdelningen) av den 12 mars 2026.#BX mot État belge.#Begäran om förhandsavgörande från Tribunal de première instance du Luxembourg.#Begäran om förhandsavgörande – Artikel 45 FEUF – Fri rörlighet för arbetstagare – Inkomstskatt – Förvärvsinkomster i en annan medlemsstat – Undantagande med progressionsförbehåll i hemvistmedlemsstaten – En avtalsslutande stats underlåtelse att tillämpa ett bilateralt avtal om undvikande av dubbelbeskattning – Förlust av en del av de skattefördelar som är knutna till den skattskyldiges personliga förhållanden och familjesituation.#Mål C-150/25.
judgment · SV · 12 March 2026
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Rozsudok Súdneho dvora (piata komora) z 12. marca 2026.#BX proti État belge.#Návrh na začatie prejudiciálneho konania, ktorý podal Tribunal de première instance du Luxembourg.#Návrh na začatie prejudiciálneho konania – Článok 45 ZFEÚ – Voľný pohyb pracovníkov – Daň z príjmov – Príjmy zo zárobkovej činnosti dosiahnuté v inom členskom štáte – Oslobodenie od dane s výhradou progresivity v členskom štáte bydliska – Neuplatnenie dvojstrannej zmluvy o zamedzení dvojitého zdanenia zmluvným štátom – Strata časti daňových výhod súvisiacich s osobnou a rodinnou situáciou daňovníka.#Vec C-150/25.
judgment · SK · 12 March 2026
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Hotărârea Curții (Camera a cincea) din 12 martie 2026.#BX împotriva État belge.#Cererea de decizie preliminară formulată de Tribunal de première instance du Luxembourg.#Trimitere preliminară – Articolul 45 TFUE – Libera circulație a lucrătorilor – Impozit pe venit – Venituri profesionale realizate în alt stat membru – Scutire cu rezervă de progresivitate în statul membru de reședință – Neaplicarea de către un stat contractant a unei convenții bilaterale de evitare a dublei impuneri – Pierderea unei părți din avantajele fiscale legate de situația personală și familială a contribuabilului.#Cauza C-150/25.
judgment · RO · 12 March 2026
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Acórdão do Tribunal de Justiça (Quinta Secção) de 12 de março de 2026.#BX contra État belge.#Pedido de decisão prejudicial apresentado pelo Tribunal de première instance du Luxembourg (Bélgica).#Reenvio prejudicial — Artigo 45.o TFUE — Livre circulação dos trabalhadores — Imposto sobre o rendimento das pessoas singulares — Rendimentos profissionais auferidos noutro Estado‑Membro — Isenção com reserva de progressividade no Estado‑Membro de residência — Não aplicação de uma convenção bilateral destinada a evitar a dupla tributação pelo Estado cocontratante — Perda de parte dos benefícios fiscais relacionados com a situação pessoal e familiar do contribuinte.#Processo C-150/25.
judgment · PT · 12 March 2026
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Wyrok Trybunału (piąta izba) z dnia 12 marca 2026 r.#BX przeciwko État belge.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym złożony przez Tribunal de première instance du Luxembourg.#Odesłanie prejudycjalne – Artykuł 45 TFUE – Swobodny przepływ pracowników – Podatek dochodowy – Dochody z działalności zawodowej uzyskane w innym państwie członkowskim – Zwolnienie z zastrzeżeniem progresji w państwie członkowskim miejsca zamieszkania – Niestosowanie dwustronnej umowy o unikaniu podwójnego opodatkowania przez umawiające się państwo – Utrata części korzyści podatkowych związanych z sytuacją osobistą i rodzinną podatnika.#Sprawa C-150/25.
judgment · PL · 12 March 2026
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Arrest van het Hof (Vijfde kamer) van 12 maart 2026.#BX tegen État belge.#Prejudiciële verwijzing – Artikel 45 VWEU – Vrij verkeer van werknemers – Inkomstenbelasting – In een andere lidstaat ontvangen beroepsinkomsten – Vrijstelling met progressievoorbehoud in de woonstaat – Niet-toepassing van een bilateraal verdrag ter voorkoming van dubbele belasting door de andere overeenkomstsluitende staat – Verlies van een deel van de belastingvoordelen die verband houden met de persoonlijke en gezinssituatie van de belastingplichtige.#Zaak C-150/25.
judgment · NL · 12 March 2026
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Sentenza tal-Qorti tal-Ġustizzja (Il-Ħames Awla) tat-12 ta’ Marzu 2026.#BX vs État belge.#Talba għal deċiżjoni preliminari, imressqa mit-Tribunal de première instance du Luxembourg (il-Belġju).#Rinviju għal deċiżjoni preliminari – Artikolu 45 TFUE – Moviment liberu tal-ħaddiema – Taxxa fuq id-dħul – Dħul professjonali rċevut fi Stat Membru ieħor – Eżenzjoni b’riżerva ta’ progressività fl-Istat Membru ta’ residenza – Nuqqas ta’ applikazzjoni ta’ ftehim bilaterali dwar ħelsien minn taxxa doppja minn Stat kontraenti – Telf ta’ parti mill-vantaġġi fiskali marbuta mas-sitwazzjoni personali u familjari tal-kontribwent.#Kawża C-150/25.
judgment · MT · 12 March 2026
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Tiesas spriedums (piektā palāta), 2026. gada 12. marts.#BX pret État belge.#Tribunal de première instance du Luxembourg (Beļģija) lūgums sniegt prejudiciālu nolēmumu.#Lūgums sniegt prejudiciālu nolēmumu – LESD 45. pants – Darba ņēmēju brīva pārvietošanās – Ienākuma nodoklis – Citā dalībvalstī gūti ienākumi no profesionālās darbības – Atbrīvojums ar progresivitātes atrunu rezidences dalībvalstī – Līgumslēdzējas dalībvalsts veikta divpusējas konvencijas par nodokļu dubultās uzlikšanas novēršanu nepiemērošana – Noteiktu ar darba ņēmēja personīgo un ģimenes stāvokli saistītu nodokļu priekšrocību zaudēšana.#Lieta C-150/25.
judgment · LV · 12 March 2026
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2026 m. kovo 12 d. Teisingumo Teismo (penktoji kolegija) sprendimas.#BX prieš Belgijos valstybę.#Prašymas priimti prejudicinį sprendimą – SESV 45 straipsnis – Laisvas darbuotojų judėjimas – Pajamų mokestis – Kitoje valstybėje narėje gautos darbo pajamos – Atleidimas nuo mokesčio taikant progresinių mokesčių išlygą gyvenamosios vietos valstybėje narėje – Susitariančiosios valstybės netaikoma dvišalė sutartis dėl dvigubo apmokestinimo išvengimo – Dalies mokesčių lengvatų, susijusių su mokesčių mokėtojo asmenine ir šeimine padėtimi, praradimas.#Byla C-150/25.
judgment · LT · 12 March 2026
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A Bíróság ítélete (ötödik tanács), 2026. március 12.#BX kontra État belge.#A Tribunal de première instance du Luxembourg (Belgium) által benyújtott előzetes döntéshozatal iránti kérelem.#Előzetes döntéshozatal – EUMSZ 45. cikk – Munkavállalók szabad mozgása – Jövedelemadó – Más tagállamban végzett keresőtevékenységből származó jövedelem – Progresszivitási kikötéssel biztosított mentesség a lakóhely szerinti tagállamban – A kettős adóztatás elkerülésére irányuló kétoldalú egyezmény alkalmazásának a szerződő tagállam általi mellőzése – Az adóalany személyes és családi körülményeihez kapcsolódó adókedvezmények egy részének elvesztése.#C-150/25. sz. ügy.
judgment · HU · 12 March 2026
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Presuda Suda (peto vijeće) od 12. ožujka 2026.#BX protiv État belge.#Zahtjev za prethodnu odluku koji je uputio tribunal de première instance du Luxembourg (Belgija).#Zahtjev za prethodnu odluku – Članak 45. UFEU-a – Slobodno kretanje radnika – Porez na dohodak – Dohodak od rada ostvaren u drugoj državi članici – Oslobođenje s pridržajem progresije u državi članici boravišta – Bilateralni ugovor o izbjegavanju dvostrukog oporezivanja koji ne primjenjuje država članica koja je ugovorna strana – Gubitak dijela poreznih pogodnosti povezanih s osobnom i obiteljskom situacijom poreznog obveznika.#Predmet C-150/25.
judgment · HR · 12 March 2026
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Euroopa Kohtu otsus (viies koda), 12.3.2026.#BX versus État belge.#Eelotsusetaotlus, mille on esitanud Tribunal de première instance du Luxembourg.#Eelotsusetaotlus – ELTL artikkel 45 – Töötajate vaba liikumine – Tulumaks – Teises liikmesriigis kutsetegevusest saadud tasu – Progresseeruva määraga maksuvabastus elukohajärgses liikmesriigis – Kahepoolse topeltmaksustamise vältimise rahvusvahelise lepingu kohaldamata jätmine selle sõlminud riigi poolt – Maksumaksja isikliku ja perekondliku olukorraga seotud maksusoodustuste osaline kaotamine.#Kohtuasi C-150/25.
judgment · ET · 12 March 2026
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Sentencia del Tribunal de Justicia (Sala Quinta) de 12 de marzo de 2026.#BX contra État belge.#Procedimiento prejudicial — Artículo 45 TFUE — Libre circulación de los trabajadores — Impuesto sobre la renta — Rendimientos del trabajo percibidos en otro Estado miembro — Exención con reserva de progresividad en el Estado miembro de residencia — Inaplicación de un convenio bilateral para evitar la doble imposición entre Estados cocontratantes — Pérdida de una parte de las ventajas fiscales relacionadas con la situación personal y familiar del contribuyente.#Asunto C-150/25.
judgment · ES · 12 March 2026
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Απόφαση του Δικαστηρίου (πέμπτο τμήμα) της 12ης Μαρτίου 2026.#BX κατά État belge.#Αίτηση του Tribunal de première instance du Luxembourg για την έκδοση προδικαστικής αποφάσεως.#Προδικαστική παραπομπή – Άρθρο 45 ΣΛΕΕ – Ελεύθερη κυκλοφορία των εργαζομένων – Φορολογία εισοδήματος – Εισόδημα από επαγγελματική δραστηριότητα αποκτηθέν σε άλλο κράτος μέλος – Απαλλαγή υπό την επιφύλαξη της προοδευτικότητας στο κράτος μέλος κατοικίας – Μη εφαρμογή διμερούς σύμβασης για την αποφυγή της διπλής φορολογίας από το αντισυμβαλλόμενο κράτος – Απώλεια μέρους των φορολογικών πλεονεκτημάτων που παρέχονται με κριτήριο την προσωπική και οικογενειακή κατάσταση του φορολογουμένου.#Υπόθεση C-150/25.
judgment · EL · 12 March 2026
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Urteil des Gerichtshofs (Fünfte Kammer) vom 12. März 2026.#BX gegen État belge.#Vorabentscheidungsersuchen des Tribunal de première instance du Luxembourg (Belgien).#Vorlage zur Vorabentscheidung – Art. 45 AEUV – Freizügigkeit der Arbeitnehmer – Einkommensteuer – Erzielung beruflicher Einkünfte in einem anderen Mitgliedstaat – Befreiung mit Progressionsvorbehalt im Wohnsitzmitgliedstaat – Nichtanwendung eines bilateralen Abkommens zur Vermeidung der Doppelbesteuerung durch den anderen Vertragsstaat – Teilweiser Verlust der an die persönliche und familiäre Situation des Steuerpflichtigen geknüpften Steuervergünstigungen.#Rechtssache C-150/25.
judgment · DE · 12 March 2026
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Rozsudek Soudního dvora (pátého senátu) ze dne 12. března 2026.#BX v. État belge.#Žádost o rozhodnutí o předběžné otázce podaná Tribunal de première instance du Luxembourg.#Řízení o předběžné otázce – Článek 45 SFEU – Volný pohyb pracovníků – Daň z příjmu – Příjmy z výdělečné činnosti dosažené v jiném členském státě – Osvobození od daně s výhradou progrese v členském státě bydliště – Neuplatnění dvoustranné smlouvy o zamezení dvojímu zdanění smluvním státem – Ztráta části daňových výhod souvisejících s osobní a rodinnou situací daňového poplatníka.#Věc C-150/25.
judgment · CS · 12 March 2026
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Arrêt de la Cour (cinquième chambre) du 12 mars 2026.#BX contre État belge.#Demande de décision préjudicielle, introduite par le tribunal de première instance du Luxembourg (Belgique).#Renvoi préjudiciel – Article 45 TFUE – Libre circulation des travailleurs – Impôt sur le revenu – Revenus professionnels perçus dans un autre État membre – Exonération avec réserve de progressivité dans l’État membre de résidence – Inapplication d’une convention bilatérale visant à éviter les doubles impositions par l’État cocontractant – Perte d’une partie des avantages fiscaux liés à la situation personnelle et familiale du contribuable.#Affaire C-150/25.
judgment · FR · 12 March 2026
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Judgment of the Court (Fifth Chamber) of 12 March 2026.#BX v État belge.#Reference for a preliminary ruling – Article 45 TFEU – Freedom of movement for workers – Income tax – Employment income received in another Member State – Exemption with progression in the Member State of residence – Failure to apply a bilateral convention for the avoidance of double taxation by a contracting State – Loss of part of the tax advantages relating to the personal and family circumstances of the taxpayer.#Case C-150/25.
judgment · EN · 12 March 2026
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Official source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62025CJ0150
Open data entity: http://publications.europa.eu/resource/cellar/e897dc91-1df7-11f1-8c3a-01aa75ed71a1
eurlex · 62025CJ0150 · source updated 12 March 2026