Judgment_paragraph 27 · Staatssecretaris van Financiën v D.G. Kieback (C-9/14)

27In paragraph 34 of the judgment in Lakebrink and Peters-Lakebrink (C‑182/06, EU:C:2007:452), the Court stated that the scope of the case-law arising from the judgment in Schumacker extends to all the tax advantages connected with the non-resident’s ability to pay tax which are granted neither in the State of residence nor in the State of employment (judgment in Renneberg, C‑527/06, EU:C:2008:566, paragraph 63).