17The Court has held that the position is different, however, in a case where the nonresident receives no significant income in the State of his residence and obtains the major part of his taxable income from an activity performed in the State of employment, with the result that the State of his residence is not in a position to grant him the benefits resulting from the taking into account of his personal and family circumstances (see Schumacher, paragraph 36, and Case C-385/00 de Groot [2002] ECR I-11819, paragraph 89). In the case of a nonresident who receives the major part of his income in a Member State other than that of his residence, discrimination arises from the fact that his personal and family circumstances are taken into account neither in the State of residence nor in the State of employment (Schumacher, paragraph 38), irrespective of the different rates applicable to special income tax and to standard income tax.
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