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European Union
Finanzamt Köln-Altstadt v Roland Schumacker (C-279/93)
Judgment
The second and third questions
30

Finanzamt Köln-Altstadt v Roland Schumacker (C-279/93)

law://eu/cjeu/1993/c-279-93/para_30@2026-11-13

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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 judges
F. 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
Language: German
Official: CURIA · EUR-Lex 61993CJ0279

Topics

Freedom of movement for workers Taxation

History · 1 version

14 Feb 1995Reading

Judgment of 14 Feb 1995

30It is also settled law that discrimination can arise only through the application of different rules to comparable situations or the application of the same rule to different situations.

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

Connections

Interprets 1: Treaty on the Functioning of the European Union (consolidated 2016)2 provisions
Cited by 13: Finanzamt Dortmund-Unna v Josef Grünewald (C-559/13); 'Viva Telecom Bulgaria' EOOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ - Sofia (C-257/20); BX v État belge (C-150/25)2 provisions; DK and JO v État belge (C-119/24); E.P. v Ministarstvo financija Republike Hrvatske, Samostalni sektor za drugostupanjski upravni postupak (C-277/23); AB v Finanzamt Köln-Süd (C-627/22)2 provisions; Jean Jacob and Dominique Lennertz v État belge (C-174/18); K.M. Zyla v Staatssecretaris van Financiën (C-272/17)2 provisions; Frank Montag v Finanzamt Köln-Mitte (C-480/17); X v Ministerraad (C-68/15)2 provisions; X v Staatssecretaris van Financiën (C-283/15)6 provisions; Skatteverket v Hilkka Hirvonen (C-632/13)2 provisions; Staatssecretaris van Financiën v D.G. Kieback (C-9/14)3 provisions
Cites 7: Treaty on the Functioning of the European Union (consolidated 2016); Giovanni Maria Sotgiu v Deutsche Bundespost (152/73); Klaus Biehl v Administration des contributions du grand-duché de Luxembourg (C-175/88); Hanns-Martin Bachmann v Belgian State (C-204/90); Commission of the European Communities v United Kingdom of Great Britain and Northern Ireland (C-246/89); Council Directive 77/799/EEC of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation; Regulation (EEC) No 1612/68 of the Council of 15 October 1968 on freedom of movement for workers within the Community