Judgment_paragraph 37 · Ulrich Schröder v Finanzamt Hameln (C-450/09)

37In that regard, it is settled case-law that, in relation to direct taxes, the situations of residents and non-residents within a State are not, as a rule, comparable, since the income received in the territory of a Member State by a non-resident is in most cases only a part of his total income, which is concentrated at his place of residence, and because a non-resident’s personal ability to pay tax, determined by reference to his aggregate income and his personal and family circumstances, is easier to assess at the place where his personal and financial interests are centred, which in general is the place where he is habitually resident (Case C-279/93 Schumacker [1995] ECR I-225, paragraphs 31 and 32; Case C-234/01 Gerritse [2003] ECR I-5933, paragraph 43; and Case C-562/07 Commission v Spain [2009] ECR I-9553, paragraph 46).

Ulrich Schröder v Finanzamt Hameln (C-450/09)

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