27According to the case-law of the Court, this is the case where the non-resident has no significant income in the State of his residence and gains the main part of his taxable income from an activity in the State of employment. In those circumstances, his State of residence is not in a position to grant him the benefits resulting from the taking into account of his personal and family circumstances, so that there is no objective difference between the situation of such a nonresident and that of a resident engaged in comparable employment such as to justify different treatment as regards the taking into account for taxation purposes of the taxpayer's personal and family circumstances (Schumacker, cited above, paragraphs 36 and 37).
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