Cases of taxpayers who receive the major part of their income in Member States other than the Member State of residence, and thus who are being denied tax advantages relating to their personal and family circumstances, have been "flocking" ...
According to the well-established principles of the Schumacker-doctrine, a source state does not have to grant personal and family tax benefits, applicable for its own residents, unless (1) the non-resident earns "all or almost all" his ...
... Staatssecretaris van Financiën v Codirex Expeditie BV ( Case C – 542 / 11 ) ECLI : EU : C : 2013 : 429 . Staatssecretaris van Financiën v Customs Support Holland BV ( Case C – 144 / 15 ) ECLI : EU : C : 2016 : 133 ..21 , 391 .391 ...