Court of Justice (Fifth Chamber) 12 December 2013, C‑303/12 (Guido Imfeld and Nathalie Garcet v État belge.)

JUDGMENT OF THE COURT (Fifth Chamber) 12 December 2013 ( *1 ) ‛Freedom of establishment — Equal treatment — Income tax — Legislation for the avoidance of double taxation — Income earned in a State other than the State of residence — Method of exemption subject to progressivity in the State of residence — Account taken, in part, of personal and family circumstances — Loss of certain tax advantages