Key facts of the case - The A man, who is married, considered that the Belgian system of the individual income tax based on a taxation of accumulated income of the spouses is contrary to the European convention on human rights (articles 9, 8 and 12).
According to the applicant, this income tax system is an indirect obstacle to the right to marry, the freedom of thought, conscience and religion because it encourages people to live extramarital even to divorce just to reduce the taxable while their religious or moral beliefs forbid them to leave together extramarital.

Main reasoning of the Court - The Court of cassation held that there was no conflict between the income tax system and the European convention on human rights.
First of all, the Court said that the marriage raises rights but also obligations for the spouses under the patrimonial and moral aspects.
The aim of this income tax system is only to provide enough resources to State Budget. It is not an indirect obstacle to the right to marry, the freedom of thought, conscience and religion and because this system is necessary for the economic well-being of the state, its effects are proportionate to the aims pursued.

Comment - See how the litigation was held by the European Commission of Human Rights in the case Hubaux c. Belgium, 09-05-1988, n. 11088/84.