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European Union
Hans Werner v Finanzamt Aachen-Innenstadt (C-112/91)
Judgment
Discrimination
19

Hans Werner v Finanzamt Aachen-Innenstadt (C-112/91)

law://eu/cjeu/1991/c-112-91/para_19@2026-11-13

Connections

Interprets 1: Treaty on the Functioning of the European Union (consolidated 2016)2 provisions
Cited by 5: Roman Bukovansky v Finanzamt Lörrach (C-241/14)2 provisions; D. P. W. Hendrix v Raad van Bestuur van het Uitvoeringsinstituut Werknemersverzekeringen (C-287/05); The heirs of H. Barbier v Inspecteur van de Belastingdienst Particulieren/Ondernemingen buitenland te Heerlen (C-364/01); Theodor Schilling and Angelica Fleck-Schilling v Finanzamt Nürnberg-Süd (C-209/01); X and Y v Riksskatteverket (C-436/00)2 provisions
Cites 5: Treaty on the Functioning of the European Union (consolidated 2016)2 provisions; Commission of the European Communities v French Republic (270/83); Klaus Biehl v Administration des contributions du grand-duché de Luxembourg (C-175/88); J. Knoors v Staatssecretaris van Economische Zaken (115/78); S.r.l. Ufficio Henry van Ameyde v S.r.l. Ufficio centrale italiano di assistenza assicurativa automobilisti in circolazione internazionale (UCI) (90/76)

Key facts

Court: Court of Justice · Full Court
Case: C-112/91 · ECLI:EU:C:1993:27
Decided: 26 Jan 1993
Procedure: Preliminary reference
Applicant: Hans Werner
Defendant: Finanzamt Aachen-Innenstadt
Rapporteur: Joliet
Advocate General: M. Darmon
Bench: 12 judges
C. N. Kakouris, G. C. Rodríguez Iglesias, M. Zuleeg, J. L. Murray (Presidents of Chambers), G. F. Mancini, R. Joliét, F. A. Schockweiler, J. C. Moitinho de Almeida, F. Grevisse, M. Diez de Velasco, P. J. G. Kapteyn, D. A. O. Edward
Language: German
Official: CURIA · EUR-Lex 61991CJ0112

Topics

Freedom of establishment

History · 1 version

26 Jan 1993Reading

Judgment of 26 Jan 1993

19In that connection, Article 7 provides that, within the scope of application of the Treaty and without prejudice to any special provisions contained therein, any discrimination on grounds of nationality is to be prohibited.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.