Finanzamt Köln-Altstadt v Schumacker

Subject Matter

EUROPEAN 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 — EEC Treaty, art 48

(Case C-279/93); EU:C:1995:31; [1996] QB 28; [1995] 3 WLR 498, ECJ