55In that regard, it should be recalled that it follows from the Court’s case-law that it is a matter for the State of residence, in principle, to grant the taxpayer all the tax advantages relating to his personal and family circumstances, because that State is, without exception, best placed to assess the taxpayer’s personal ability to pay tax, since that is where his personal and financial interests are centred (see, inter alia, judgments of 14 February 1995, Schumacker, C‑279/93, EU:C:1995:31, paragraph 32; of 16 May 2000, Zurstrassen, C‑87/99, EU:C:2000:251, paragraph 21; of 28 February 2013, Beker and Beker, C‑168/11, EU:C:2013:117, paragraph 43, and of 12 December 2013, Imfeld and Garcet, C‑303/12, EU:C:2013:822, paragraph 43).
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