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European Union
IN and JM v Belgische Staat (C-469/18, C-470/18)
Judgment
2

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

Judgment of 24 Oct 2019law://eu/cjeu/2018/c-469-18/para_2@2026-11-10

2The requests have been made in proceedings between IN (Case C‑469/18) and JM (Case C‑470/18) and the Belgische Staat (Belgian State) regarding notices of assessment issued by the Belgian tax authorities for the tax years 1997 and 1998, adjusting their personal income tax returns.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Fifth Chamber
Cases: C-469/18, C-470/18 · ECLI:EU:C:2019:895
Decided: 24 Oct 2019
Procedure: Preliminary reference · referred by the Hof van Cassatie (Court of Cassation, Belgium)
Applicants: IN; JM
Defendant: Belgische Staat
Rapporteur: I. Jarukaitis
Advocate General: J. Kokott
Bench: 5 judges
E. Regan, I. Jarukaitis, E. Juhász, M. Ilešič, C. Lycourgos
Language: Dutch
Official: CURIA · EUR-Lex 62018CJ0469

Topics

Charter of Fundamental Rights

History · 1 version

24 Oct 2019Reading

Connections

Cited by 7: Thelen Technopark Berlin GmbH v MN (C-261/20); SIA 'Baltijas Starptautiskā Akadēmija' and SIA 'Stockholm School of Economics in Riga' v Latvijas Zinātnes padome (C-164/21); KBC Verzekeringen NV v P&V Verzekeringen CVBA (C-286/22); SC C.F. SRL v A.J.F.P.M. and D.G.R.F.P.C (C-430/19); this act; CH v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (C-279/22); Tax-Fin-Lex d.o.o. v Ministrstvo za notranje zadeve (C-367/19)
Cites 12: Charter of Fundamental Rights of the European Union (consolidated 2016)3 provisions; Fernand Ullens de Schooten v État belge (C-268/15); this act; Fremoluc NV v Agentschap voor Grond- en Woonbeleid voor Vlaams-Brabant (Vlabinvest ABP) and Others (C-343/17); WebMindLicenses kft v Nemzeti Adó- és Vámhivatal Kiemelt Adó- és Vám Főigazgatóság (C-419/14); Criminal proceedings against Petar Dzivev and Others (C-310/16); Massam Dzodzi v Belgian State (C-297/88, C-197/89); C and A v Staatssecretaris van Veiligheid en Justitie (C-257/17); A. Leur-Bloem v Inspecteur der Belastingdienst/Ondernemingen Amsterdam 2 (C-28/95); United States of America v Christine Nolan (C-583/10); IN and JM v Belgische Staat (C-469/18); Víctor Manuel Julian Hernández and Others v Reino de España (Subdelegación del Gobierno de España en Alicante) and Others (C-198/13)