26It should also be recalled that, according to the Court’s case-law, it is, in principle, a matter for the Member State of residence to grant the taxpayer all the tax advantages relating to his personal and family circumstances, because that State is, as a rule, best placed to assess the taxpayer’s personal ability to pay tax, determined by reference to his aggregate income and his personal and family circumstances, 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 18 July 2007, Lakebrink and Peters-Lakebrink, C‑182/06, EU:C:2007:452, paragraph 34; of 12 December 2013, Imfeld and Garcet, C‑303/12, EU:C:2013:822, paragraph 43; and of 22 June 2017, Bechtel, C‑20/16, EU:C:2017:488, paragraph 55).
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