Cauza C-279/93, Schumacker
Case C-279/93, Schumacker

Summary/Abstract: The Schumacker case-law represents one of the most important rulings of the ECJ related to the issue of indirect discrimination in direct taxation matters. This is included, together with the Avoir Fiscal case-law,among the decisions of the ECJ, in which it is firmly stated that the fiscal sovereignty of the member states must be exercised in accordance with the provisions of the EU regulations and norms.The Court held in the case the existence of direct discrimination in the situation where a non-resident, earning almost all the income of its family on the territory of the source state, did not benefit from a tax treatment similar to that applied to the residents of the source state. The decision also developed the comparability test,as an element to determine the existence of discrimination in taxation matters

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