Judgment_paragraph 25 · Staatssecretaris van Financiën v D.G. Kieback (C-9/14)

25Such is the case particularly where a non-resident taxpayer receives no significant income in his Member State of residence and derives the major part of his taxable income from an activity pursued in the Member State of employment, so that the Member State of residence is not in a position to grant him the advantages which follow from the taking into account of his personal and family circumstances (see, inter alia, judgments in Schumacker, C‑279/93, EU:C:1995:31, paragraph 36; Lakebrink and Peters-Lakebrink, C‑182/06, EU:C:2007:452, paragraph 30; and Renneberg, C‑527/06, EU:C:2008:566, paragraph 61).