Judgment_paragraph 37 · Cathy Schulz-Delzers and Pascal Schulz v Finanzamt Stuttgart III (C-240/10)

37It must be held that no such comparability exists in the light of the objective pursued by the application of a progressive tax scale which is necessarily based, as stated in paragraphs 5 to 8 above, on an assessment of the taxpayer’s ability to pay tax carried out on the basis of the living conditions on the territory of the Member State concerned.

Cathy Schulz-Delzers and Pascal Schulz v Finanzamt Stuttgart III (C-240/10)

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