56The Member State of employment is required to take into account personal and family circumstances only where the taxpayer derives almost all or all of his taxable income from employment in that State and where he has no significant income in his Member State of residence, so that the latter is not in a position to grant him the advantages resulting from taking account of his personal and family circumstances (see, inter alia, judgments of 14 February 1995, Schumacker, C‑279/93, EU:C:1995:31, paragraph 36; of 14 September 1999, Gschwind, C‑391/97, EU:C:1999:409, paragraph 27; of 16 May 2000, Zurstrassen, C‑87/99, EU:C:2000:251, paragraphs 21 to 23; of 12 December 2002, de Groot, C‑385/00, EU:C:2002:750, paragraph 89, and of 12 December 2013, Imfeld and Garcet, C‑303/12, EU:C:2013:822, paragraph 44).
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