Finanzamt Köln Altstadt v Schumacker (1995) C-279/93 is an EU law case, concerning the free movement of workers in the European Union.
The Court of Justice held that a non-resident taxpayer who receives almost all income in a state of employment is objectively comparable to someone who does the same work there.
29 In those circumstances, tax benefits granted only to residents of a Member State may constitute indirect discrimination by reason of nationality.
In a situation such as that in the main proceedings, the State of residence cannot take account of the taxpayer' s personal and family circumstances because the tax payable there is insufficient to enable it to do so.
Where that is the case, the Community principle of equal treatment requires that, in the State of employment, the personal and family circumstances of a foreign non-resident be taken into account in the same way as those of resident nationals and that the same tax benefits should be granted to him.