Court of Justice of the European Union · EU
Judgment of the Court (First Chamber) of 17 September 2026.#BT and CY v Finanzamt Siegburg.#Reference for a preliminary ruling – Taxation – Income tax – Agreement between the European Union and the Swiss Confederation on the free movement of persons – Equal treatment – Nationality – Residence – Tax advantages – Deductibility of certain expenses incurred by the taxpayer in relation to his or her household – Restriction to expenditure relating to households situated in a Member State or in a State party to the Agreement on the European Economic Area (EEA) – Justification.#Case C-223/25.
- Identifier
- CELEX 62025CJ0223
- Status
- decided
- Decided
- 17 September 2026
- Official source
- https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62025CJ0223
- Source provider
- eurlex
- Retrieved
- 2026-09-18T14:46:09.237Z
Identifier
- CELEX: 62025CJ0223
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