34Secondly, the ground, recalled at paragraph 31 of the present judgment, on the basis of which the Court made its finding of discrimination in Schumacher concerns, as the Advocate General has pointed out at point 36 of his Opinion, all the tax advantages connected with the non-residents ability to pay tax which are not taken into account either in the State of residence or in the State of employment (see also the Opinion of Advocate General Léger in Ritter-Coulais, points 97 to 99), since the ability to pay tax may indeed be regarded as forming part of the personal situation of the non-resident within the meaning of the judgment in Schumacher,
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.