Judgment_paragraph 57 · F.C. Terhoeve v Inspecteur van de Belastingdienst Particulieren/Ondernemingen buitenland (C-18/95)

57Furthermore, where national law lays down that a number of groups of persons are to be treated differently, in breach of Community law, the members of the group placed at a disadvantage must be treated in the same way and made subject to the same arrangements as the other persons concerned, arrangements which, for want of the correct application of Community law, remain the only valid point of reference (see, mutatis mutandis, Case 71/85 Netherlands v Federatie Nederlandse Vakbeweging [1986] ECR 3855; Case 286/85 McDermott and Cotter v Minuter for Social Welfare and Attorney-General [1987] ECR 1453; Case C-102/88 Ruzius-Wilbrink v Bedrijfsvereniging voor Overheidsdiensten [1989] ECR 4311; Case C-33/89 Kowalska v Freie und Hansestadt Hamburg [1990] ECR I-2591; and Case C-184/89 Nimz v Freie und Hansestadt Hamburg [1991] ECR I-297).

F.C. Terhoeve v Inspecteur van de Belastingdienst Particulieren/Ondernemingen buitenland (C-18/95)

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