Margaretha Bouanich v Directeur des services fiscaux de la Drôme (C-375/12)

Judgment of 13 Mar 2014

law://eu/cjeu/2012/c-375-12/para_45@2026-11-14

45In accordance with settled case-law, discrimination in fiscal matters can arise only through the application of different rules to comparable situations or the application of the same rule to different situations (see Case C-279/93 Schumacker [1995] ECR I-225, paragraph 30; Case C-383/05 Talotta [2007] ECR I-2555, paragraph 18; and Case C-182/06 Lakebrink and Peters-Lakebrink [2007] ECR I-6705, paragraph 27). Accordingly, a difference in treatment between two categories of taxpayer may be categorised as discrimination within the meaning of the Treaty provided that the situations of those categories of taxpayer are comparable in the light of the taxation rules concerned (Case C-253/09 Commission v Hungary [2011] ECR I-12391, paragraph 51).

Margaretha Bouanich v Directeur des services fiscaux de la Drôme (C-375/12)

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