12Inputting his case to the Directeur des Contributions, Mr Corbiau relied on the judgment the Court of Justice in Case C-175/88 Biehl v Administration des Contributions [1990] ECR I-1779, in which the Court held that: ‘Article 48(2) of the Treaty precludes a Member State from providing in its tax legislation that sums deducted by way of tax from the salaries and wages of employed persons who are nationals of a Member State and are resident taxpayers for only part of the year because they take up residence in the country or leave it during the course of the tax year are to remain the property of the Treasury and are not repayable’.
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