66However, it must be observed that, in the present case, the unequal treatment as regards the period to be taken into account for the application of the higher tax-free allowance results from the application of the German legislation in question alone (see, to that effect, the judgment of 11 September 2008 in Arens-Sikken, C‑43/07, EU:C:2008:490, paragraph 41). Furthermore, the German Government fails to demonstrate that that difference in treatment is necessary in order to safeguard the power of the Federal Republic of Germany to impose taxes. Thus, the German Government is wrong to rely on such a justification.
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.