43It is also settled case-law of the Court that it is a matter for the State of residence, in principle, to grant the taxpayer all the tax advantages relating to his personal and family circumstances, because that State is, without exception, best placed to assess the taxpayer’s personal ability to pay tax, since that is where his personal and financial interests are centred (see, inter alia, Case C-279/93 Schumacker [1995] ECR I-225, paragraph 32; Case C-87/99 Zurstrassen [2000] ECR I-3337, paragraph 21; and Beker, paragraph 43).
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