Court of Justice 4 September 2025, C-119/24 (Opinion of Advocate General Emiliou delivered on 4 September 2025.)

OPINION OF ADVOCATE GENERAL EMILIOU delivered on 4 September 2025 ( 1 ) Case C‑119/24 [Chefquet] ( i ) DK, JO v État belge (Request for a preliminary ruling from the cour d’appel de Liège (Court of Appeal, Liège, Belgium)) (Reference for a preliminary ruling – Article 45 TFEU – Free movement of workers – Income tax – National legislation subjecting non-resident taxpayers to a national-level tax