On 24/10/2018, the ECJ ruled on reference C-602/17* re double tax treaties application.

The Court found that the EU rules do not preclude a tax scheme of a Member State under a tax convention for the avoidance of double taxation, such as that at issue in the main proceedings, which makes the exemption of the income of a resident which arises in another Member State and relates to employment in that State subject to the condition that the activity in respect of which the income is paid is actually performed in that State.

 

*All rulings of the ECJ should be read in the concrete context.