62The tax legislation at issue in the main proceedings establishes a tax advantage for couples in the form, in particular, of a supplementary tax-free income allowance for dependent children, which is set off against the income of the member of the couple who earns the greater part of their income, but fails to take any account whatsoever of the fact that, after exercising the freedoms guaranteed by the Treaty, he may be in a position of not earning income as an individual in Belgium, with the direct and automatic consequence that the couple then loses the entire benefit of that advantage. Irrespective of the tax treatment accorded to Mr Imfeld in Germany, it is the automatic nature of that loss which is contrary to freedom of establishment.
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.