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European Union
Staatssecretaris van Financiën v D.G. Kieback (C-9/14)
Judgment
Consideration of the questions referred
21

Staatssecretaris van Financiën v D.G. Kieback (C-9/14)

Judgment of 18 Jun 2015law://eu/cjeu/2014/c-9-14/para_21@2026-11-10

21That being said, discrimination can arise only through the application of different rules to comparable situations or the application of the same rule to different situations (see, inter alia, judgments in Schumacker, C‑279/93, EU:C:1995:31, paragraph 30, and Talotta, C‑383/05, EU:C:2007:181, paragraph 18).

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Second Chamber
Case: C-9/14 · ECLI:EU:C:2015:406
Decided: 18 Jun 2015
Procedure: Preliminary reference · referred by the Hoge Raad der Nederlanden (Netherlands)
Applicant: Staatssecretaris van Financiën
Defendant: D.G. Kieback
Rapporteur: J.-C. Bonichot
Advocate General: E. Sharpston
Bench: 5 judges
R. Silva de Lapuerta, J.-C. Bonichot, A. Arabadjiev, J.L. da Cruz Vilaça, C. Lycourgos
Language: Dutch
Official: CURIA · EUR-Lex 62014CJ0009

Topics

Freedom of movement for workers

History · 1 version

18 Jun 2015Reading

Connections

Interprets 1: Treaty on the Functioning of the European Union (consolidated 2016)
Cited by 3: BX v État belge (C-150/25)2 provisions; Frank Montag v Finanzamt Köln-Mitte (C-480/17); X v Staatssecretaris van Financiën (C-283/15)2 provisions
Cites 8: Treaty on the Functioning of the European Union (consolidated 2016); Finanzamt Dortmund-Unna v Josef Grünewald (C-559/13); Finanzamt Köln-Altstadt v Roland Schumacker (C-279/93)2 provisions; C.G. Sopora v Staatssecretaris van Financiën (C-512/13); État du Grand Duchy of Luxemburg v Hans Ulrich Lakebrink and Katrin Peters-Lakebrink (C-182/06); R. H. H. Renneberg v Staatssecretaris van Financiën (C-527/06); Frans Gschwind v Finanzamt Aachen-Außenstadt (C-391/97); Raffaele Talotta v Belgian State (C-383/05)2 provisions