16The Bundesfinanzhof takes the view that, if the Court should conclude that the national provision in issue in the main proceedings is contrary to Article 48 of the Treaty, the question will then arise as to whether the principles developed in the judgment in Case C-112/91 Werner [1993] ECR I-429 may be applied to the case in the main proceedings. The Court ruled in Werner that Community law does not preclude a Member State from imposing a heavier tax burden on its nationals who work within its territory if they reside in another Member State. The Bundesfinanzhof entertains doubts as to the relevance of the Werner judgment. In that case the only connecting foreign factor was the fact of residence. In the main proceedings in the present case, in contrast, Mr and Mrs Schilling have worked and lived in another Member State. The connecting foreign factor is thus significantly stronger.
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.