This overview highlights the Court’s decision on legislation of a Member State that (i) imposes tax on income received by a resident individual as remuneration from a non-EU Member State in exchange for providing work expertise on an EU-financed project (Case C-321/22), and (ii) that fully taxes capital gains derived by resident individuals on transfers of shares held in foreign companies while providing for a 50% tax exemption in respect of domestic share transfers (Case C-472/22).