Judgment of the Court (First Chamber) of 15 July 2021.#BJ v État belge.#Request for a preliminary ruling from the Tribunal de première instance du Luxembourg.#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 advantages.#Case C-241/20.