Judgment_paragraph 23 · Staatssecretaris van Financiën v D.G. Kieback (C-9/14)

23Consequently, in paragraph 34 of the judgment in Schumacker (C‑279/93, EU:C:1995:31), the Court held that the fact that a Member State does not grant to a non-resident certain tax advantages which it grants to a resident is not, as a rule, discriminatory, having regard to the objective differences between the situations of residents and non-residents, from the point of view both of the source of their income and of their personal ability to pay tax or their personal and family circumstances (see, also, judgment in Grünewald, C‑559/13, EU:C:2015:109, paragraph 26).