Skip to content

GlobalLawDBby GenieAI

Laws Search Sanctions Map Data Developers

Search the text of the law

Log in Get an API key

Laws Search Sanctions Map Data Developers

Log in Get an API key

The Global Law Database. Free to read, built for people and AI agents.

Explore

All laws
Search the text
Sanctions
Map of connections
Compare UK and EU

Developers

AI agents (MCP)
REST API
Bulk data
API keys

Coverage

United Kingdom
European Union
United States
Canada
Australia
France
Germany
Netherlands
Spain
Austria
Norway
Finland
Switzerland
Ireland

GlobalLawDB is made by GenieAI, London. It is not legal advice: check the official text before relying on it. Text comes from official publishers under their licences, listed on the Data page.

ThemeMatch my systemLightDark

European Union
Raffaele Talotta v Belgian State (C-383/05)
Judgment
The question referred for preliminary…
18

Raffaele Talotta v Belgian State (C-383/05)

Judgment of 22 Mar 2007law://eu/cjeu/2005/c-383-05/para_18@2026-11-12

18Discrimination can arise only through the application of different rules to comparable situations or the application of the same rule to different situations (Schumacher, paragraph 30, and Case C-391/97 Gschwind [1999] ECR I-5451, paragraph 21).

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · First Chamber
Case: C-383/05 · ECLI:EU:C:2007:181
Decided: 22 Mar 2007
Procedure: Preliminary reference · referred by the Cour de cassation (Belgium)
Applicant: Raffaele Talotta
Defendant: État belge
Rapporteur: M. Ilešič
Advocate General: P. Mengozzi
Bench: 5 judges
P. Jann, R. Schintgen, A. Borg Barthet, M. Ilešič, E. Levits
Language: French
Official: CURIA · EUR-Lex 62005CJ0383

Topics

Freedom of establishment

History · 1 version

22 Mar 2007Reading

Connections

Interprets 1: Treaty on the Functioning of the European Union (consolidated 2016)2 provisions
Cited by 11: Margaretha Bouanich v Directeur des services fiscaux de la Drôme (C-375/12)2 provisions; Pensioenfonds Metaal en Techniek v Skatteverket (C-252/14); Staatssecretaris van Financiën v D.G. Kieback (C-9/14)2 provisions; Hervis Sport- és Divatkereskedelmi Kft. v Nemzeti Adó- és Vámhivatal Közép-dunántúli Regionális Adó Főigazgatósága (C-385/12)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; R. H. H. Renneberg v Staatssecretaris van Financiën (C-527/06); Commission of the European Communities v Kingdom of Spain (C-248/06); Laval un Partneri Ltd v Svenska Byggnadsarbetareförbundet, Svenska Byggnadsarbetareförbundets avdelning 1, Byggettan and Svenska Elektrikerförbundet (C-341/05)2 provisions; État du Grand Duchy of Luxemburg v Hans Ulrich Lakebrink and Katrin Peters-Lakebrink (C-182/06)2 provisions
Cites 12: Treaty on the Functioning of the European Union (consolidated 2016); P. H. Asscher v Staatssecretaris van Financiën (C-107/94); Petri Manninen (C-319/02); Commission of the European Communities v French Republic (270/83); Försäkringsaktiebolaget Skandia (publ) and Ola Ramstedt v Riksskatteverket (C-422/01); G. H. E. J. Wielockx v Inspecteur der Directe Belastingen (C-80/94); Frans Gschwind v Finanzamt Aachen-Außenstadt (C-391/97); Algemene Maatschappij voor Investering en Dienstverlening NV (AMID) v Belgische Staat (C-141/99); Société Baxter, B. Braun Médical SA, Société Fresenius France and Laboratoires Bristol-Myers-Squibb SA v Premier Ministre, Ministère du Travail et des Affaires sociales, Ministère de l'Economie et des Finances and Ministère de l'Agriculture, de la Pêche et de l'Alimentation (C-254/97); Raffaele Talotta v Belgian State (C-383/05); Council Directive 77/799/EEC of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation; Finanzamt Köln-Altstadt v Roland Schumacker (C-279/93)