The Schempp case : EU citizenship, rights and taxes - a new leaf in ECJ jurisprudence or just a fig leaf?

This article deals with the implications of the Schempp case, which is of very considerable interest. The reasoning of both the Advocate General and the ECJ is resonant with the currently more reticent approach adopted by the Court in respect of direct tax matters. The case also illustrates another trend developing in the European Community, i.e. that of the use of citizenship rights to attack disparities in the tax treatment of individuals by the Member States.