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European Union
Frans Gschwind v Finanzamt Aachen-Außenstadt (C-391/97)
Judgment
The main proceedings
21

Frans Gschwind v Finanzamt Aachen-Außenstadt (C-391/97)

Judgment of 14 Sept 1999law://eu/cjeu/1997/c-391-97/para_21@2026-11-12

21It is settled law that discrimination arises 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.

Key facts

Court: Court of Justice · Full Court
Case: C-391/97 · ECLI:EU:C:1999:409
Decided: 14 Sept 1999
Procedure: Preliminary reference
Applicant: Frans Gschwind
Defendant: Finanzamt Aachen-Außenstadt
Rapporteur: M. Wathelet
Advocate General: D. Ruiz-Jarabo Colomer
Bench: 10 judges
P.J.G. Kapteyn, G. Hirsch, P. Jann (Presidents of Chambers), C. Gulmann, J.L. Murray, D.A.O. Edward, H. Ragnemalm, L. Sevón, M. Wathelet, R. Schintgen
Language: German
Official: CURIA · EUR-Lex 61997CJ0391

Topics

Freedom of movement for workers Taxation

History · 1 version

14 Sept 1999Reading

Connections

Interprets 1: Treaty on the Functioning of the European Union (consolidated 2016)
Cited by 13: X v Staatssecretaris van Financiën (C-283/15)2 provisions; Skatteverket v Hilkka Hirvonen (C-632/13)2 provisions; Staatssecretaris van Financiën v D.G. Kieback (C-9/14); Guido Imfeld and Nathalie Garcet v État belge (C-303/12)2 provisions; European Commission v Republic of Estonia (C-39/10)2 provisions; European Commission v Republic of Hungary (C-253/09)2 provisions; F. Gielen v Staatssecretaris van Financiën (C-440/08)2 provisions; Raffaele Talotta v Belgian State (C-383/05)2 provisions; Finanzamt Dinslaken v Gerold Meindl (C-329/05)2 provisions; Robert Hans Conijn v Finanzamt Hamburg-Nord (C-346/04)2 provisions; D. v Inspecteur van de Belastingdienst/Particulieren/Ondernemingen buitenland te Heerlen (C-376/03)2 provisions; Kingdom of Spain v Commission of the European Communities (C-501/00)2 provisions; Florian W. Wallentin v Riksskatteverket (C-169/03)2 provisions
Cites 3: Treaty on the Functioning of the European Union (consolidated 2016); Finanzamt Köln-Altstadt v Roland Schumacker (C-279/93); G. H. E. J. Wielockx v Inspecteur der Directe Belastingen (C-80/94)