European Court of Justice Issues Preliminary Ruling on Belgian Nonresident Surcharge on Income Tax

The European Court of Justice (ECJ) March 12 issued a preliminary ruling for Case No. C-119/24, on the Belgian nonresident surcharge on income tax. The taxpayers, a married French couple, were taxed in Belgium as nonresidents on their Belgian-sourced income, with the Belgian authorities applying the nonresident surcharge to their income tax. The taxpayers contested their income tax contributions, including the application of the nonresident surcharge, and lodged successive objections, all of which were rejected. Upon request for a preliminary ruling, the ECJ held that Article 45(2) of the Treaty on the Functioning of the European Union (TFEU) must be ...