Court of Justice (First Chamber) 15 July 2021, C-241/20 (BJ v État belge.)

JUDGMENT OF THE COURT (First Chamber) 15 July 2021 ( *1 ) (Reference for a preliminary ruling – Freedom of movement for workers – Free movement of capital – Income tax – Legislation for the avoidance of double taxation – Income received in a Member State other than that of residence – Method of calculating the exemption in the Member State of residence – Loss of part of the benefit of certain tax