Finanzamt Köln-Altstadt v Roland Schumacker (C-279/93)
law://eu/cjeu/1993/c-279-93/para_26@2026-11-14
Key facts
Court
Court of Justice · Full Court
Case
C-279/93 · ECLI:EU:C:1995:31
Decided
14 Feb 1995
Procedure
Preliminary reference
Applicant
Finanzamt Köln-Altstadt
Defendant
Roland Schumacker
Rapporteur
F. A. Schockweiler
Advocate General
P. Léger
Bench
10 judgesF. A. Schockweiler, P. J. G. Kapteyn, C. Gulmann (Presidents of Chambers), G. E Mancini, C. N. Kakouris, J. C. Moitinho de Almeida, J. L. Murray, D. A. O. Edward, J.-P. Puissochet, G. Hirsch
26The Court has consistently held that the rules regarding equal treatment forbid not only overt discrimination by reason of nationality but also all covert forms of discrimination which, by the application of other criteria of differentiation, lead in fact to the same result (Case 153/73Sotgiu v Deutsche Bundespost [1974] ECR 153, paragraph 11).