The Weekly Law Reports
[1995] 3 WLR 498
[COURT OF JUSTICE OF THE EUROPEAN COMMUNITIES]
FINANZAMT KOELN-ALTSTADT
v.
SCHUMACKER
(Case C-279/93)
1994 Oct. 18;
Nov. 22;
1995 Feb. 14
Nov. 22;
1995 Feb. 14
President G. C. Rodríguez Iglesias Presidents of Chambers F. A. Schockweiler, P. J. G. Kapteyn and C. Gulmann Judges G. F. Mancini, C. N. Kakouris, J. C. Moitinho de Almeida, J. L. Murray, D. A. O. Edward, J.-P. Puissochet and G. Hirsch Advocate General P. Leger
European Economic Community
— Free movement of workers
— Income tax on employees
— National legislation taxing employees resident in another member state more heavily than resident employees
— Benefit of annual tax adjustment and assessment not available to non-residents
— Taxpayer's personal and family circumstances taken into account in neither state of employment nor state of residence
— Whether member states' rights in relation to taxation of nationals of another member state limited by principle of free movement of workers
— Whether unjustified discrimination in national legislation
—
E.E.C. Treaty (Cmnd. 5179-II), art. 48