16Also, the fact that a Member State does not grant to a nonresident certain tax benefits which it grants to a resident is not, as a rule, discriminatory having regard to the objective differences between the situations of residents and of nonresidents, from the point of view both of the source of their income and of their personal ability to pay tax or their personal and family circumstances (Schumacher, paragraph 34; Gschwind, paragraph 23, and Gerritse, paragraph 44).
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