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Only the relevant distinguishing criteria laid down by the legislation in question must be taken into account in determining whether the difference in treatment resulting from that legislation reflects an objective difference in situations (judgment of 27 February 2025, Dyrektor Krajowej Informac","decided":"2026-03-12","hash":"23ace103ef7ff38d52fb0f449d4e4bf58d41ae5de8b397b6bc77f48adf605073"},{"edge_id":"edge:eu:c-119-24~follows~c-107-94","type":"follows","label_sv":"följer","from":"eu:c-119-24","to":{"ref":"C-107/94","id":"eu:c-107-94","url":"https://legal.exploreworldai.com/api/public/v1/obj/precedent/eu:c-107-94"},"paragraph_ids":["para_94","para_111"],"excerpt":"47 The difference in treatment noted in paragraph 44 above is liable to act mainly to the detriment of nationals of other Member States, since non-residents are most frequently non-nationals (see, to that effect, judgments of 27 June 1996, Asscher , C-107/94, EU:C:1996:251, paragraph 38, and of 16 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th","decided":"2026-03-12","hash":"fd0981413f21811857488c5ae5c986b87f3d4692b42a20c0f50fe20d3b042e07"},{"edge_id":"edge:eu:c-119-24~follows~c-241-20","type":"follows","label_sv":"följer","from":"eu:c-119-24","to":{"ref":"C-241/20","id":"eu:c-241-20","url":"https://legal.exploreworldai.com/api/public/v1/obj/precedent/eu:c-241-20"},"paragraph_ids":["para_77"],"excerpt":"31 According to settled case-law, any EU national who, irrespective of his or her place of residence and his or her nationality, has exercised the right to freedom of movement for workers and who has been employed in a Member State other than that of residence falls within the scope of Article 45 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","decided":"2026-03-12","hash":"983b3858e68564e3e976c0ba4785732b3c9ad7d442b63f851d58068c2287beb2"},{"edge_id":"edge:eu:c-119-24~follows~c-27-23","type":"follows","label_sv":"följer","from":"eu:c-119-24","to":{"ref":"C-27/23","id":"eu:c-27-23","url":"https://legal.exploreworldai.com/api/public/v1/obj/precedent/eu:c-27-23"},"paragraph_ids":["para_94"],"excerpt":"47 The difference in treatment noted in paragraph 44 above is liable to act mainly to the detriment of nationals of other Member States, since non-residents are most frequently non-nationals (see, to that effect, judgments of 27 June 1996, Asscher , C-107/94, EU:C:1996:251, paragraph 38, and of 16 M","decided":"2026-03-12","hash":"0e88c1901c1226d0be564e1b4ed485de8546cafcbca47e60328ccaaa5d596301"},{"edge_id":"edge:eu:c-119-24~follows~c-320-90","type":"follows","label_sv":"följer","from":"eu:c-119-24","to":{"ref":"C-320/90","id":null,"url":null},"paragraph_ids":["para_66"],"excerpt":"22 In that regard, it should be borne in mind that under settled case-law, the need to provide an interpretation of EU law which will be of use to the referring court requires that court to define the factual and legislative context of the questions it is asking or, at the very least, to explain the","decided":"2026-03-12","hash":"31bba50f21f3187af6a8cf9f1b5f52e26d83216ee5c37ddf8fc1d0b5a284bcb9"},{"edge_id":"edge:eu:c-119-24~follows~c-321-24","type":"follows","label_sv":"följer","from":"eu:c-119-24","to":{"ref":"C-321/24","id":"eu:c-321-24-62024cj0321","url":"https://legal.exploreworldai.com/api/public/v1/obj/precedent/eu:c-321-24-62024cj0321"},"paragraph_ids":["para_74","para_106"],"excerpt":"29 As a preliminary point, it must be borne in mind that, according to the case-law of the Court, although direct taxation falls within their competence, Member States must, however, exercise that competence consistently with EU law and particularly the fundamental freedoms guaranteed by the TFEU (j","decided":"2026-03-12","hash":"466c55022b45488e30bb81f071b4d445d5c38c2a1cd0446591627ed8bc4e2631"},{"edge_id":"edge:eu:c-119-24~follows~c-322-90","type":"follows","label_sv":"följer","from":"eu:c-119-24","to":{"ref":"C-322/90","id":null,"url":null},"paragraph_ids":["para_66"],"excerpt":"22 In that regard, it should be borne in mind that under settled case-law, the need to provide an interpretation of EU law which will be of use to the referring court requires that court to define the factual and legislative context of the questions it is asking or, at the very least, to explain the","decided":"2026-03-12","hash":"2ffd1153620cf2486dd48e0864cc0d32549db9c2e8548f1b740287b1026d85fa"},{"edge_id":"edge:eu:c-119-24~follows~c-342-20","type":"follows","label_sv":"följer","from":"eu:c-119-24","to":{"ref":"C-342/20","id":"eu:c-342-20","url":"https://legal.exploreworldai.com/api/public/v1/obj/precedent/eu:c-342-20"},"paragraph_ids":["para_81","para_82","para_83"],"excerpt":"35 As regards 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","decided":"2026-03-12","hash":"195bc585ba9e4ff78ccfea182176ccc5ddcab487ed27e4f11a2eab785c181554"},{"edge_id":"edge:eu:c-119-24~follows~c-391-23","type":"follows","label_sv":"följer","from":"eu:c-119-24","to":{"ref":"C-391/23","id":"eu:c-391-23","url":"https://legal.exploreworldai.com/api/public/v1/obj/precedent/eu:c-391-23"},"paragraph_ids":["para_66","para_67","para_68"],"excerpt":"22 In that regard, it should be borne in mind that under settled case-law, the need to provide an interpretation of EU law which will be of use to the referring court requires that court to define the factual and legislative context of the questions it is asking or, at the very least, to explain the","decided":"2026-03-12","hash":"fabeca28f88ebcbcb949ed6508975960b6d4eb44ee4a41aabcd8c71fbc9dcffd"},{"edge_id":"edge:eu:c-119-24~follows~c-830-18","type":"follows","label_sv":"följer","from":"eu:c-119-24","to":{"ref":"C-830/18","id":"eu:c-830-18","url":"https://legal.exploreworldai.com/api/public/v1/obj/precedent/eu:c-830-18"},"paragraph_ids":["para_114"],"excerpt":"66 In addition, it should be borne in mind that a difference in treatment brought about by a Member State to the detriment of its own nationals, which, as relevant, comes within the concept of reverse discrimination, is not taken into consideration by EU law (see, to that effect, judgment of 2 April","decided":"2026-03-12","hash":"9bbc600eb370ae828c3d4c5a914cea2891ab94bc47a570877dbf5980d91a4616"},{"edge_id":"edge:eu:c-119-24~cites~c-132-22","type":"cites","label_sv":"hänvisar 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suggests, or whether it should rather be assessed in the light of Article 49 or Article","decided":"2026-03-12","hash":"dda70434e47b3674e0d9a40bb9c52c61ac2c00bd3a0691254cbd1b0fa7856844"},{"edge_id":"edge:eu:c-119-24~cites~c-174-18","type":"cites","label_sv":"hänvisar till","from":"eu:c-119-24","to":{"ref":"C-174/18","id":"eu:c-174-18","url":"https://legal.exploreworldai.com/api/public/v1/obj/precedent/eu:c-174-18"},"paragraph_ids":["para_84"],"excerpt":"38 Having regard to the preceding guidance, it will be for the referring court to determine whether JO’s situation falls within the scope of Article 45 TFEU, as the wording of the request for a preliminary ruling suggests, or whether it should rather be assessed in the light of Article 49 or Article","decided":"2026-03-12","hash":"c067d4f287267f8c614cf4e7fef71b9bf01413f3de64c8e1401f0d4a44a92ba5"},{"edge_id":"edge:eu:c-119-24~cites~c-20-16","type":"cites","label_sv":"hänvisar till","from":"eu:c-119-24","to":{"ref":"C-20/16","id":"eu:c-20-16","url":"https://legal.exploreworldai.com/api/public/v1/obj/precedent/eu:c-20-16"},"paragraph_ids":["para_95"],"excerpt":"48 Such a restriction is permissible only if it relates to situations which are not objectively comparable or if it is justified by an overriding reason in the public interest (judgment of 22 June 2017, Bechtel , C-20/16, EU:C:2017:488, paragraph 52 and the case-law cited).","decided":"2026-03-12","hash":"052160f0b1b24271a691e340d9dbb56963380c3c1732c26b66c3b51ea317bd04"},{"edge_id":"edge:eu:c-119-24~cites~c-279-93","type":"cites","label_sv":"hänvisar till","from":"eu:c-119-24","to":{"ref":"C-279/93","id":"eu:c-279-93","url":"https://legal.exploreworldai.com/api/public/v1/obj/precedent/eu:c-279-93"},"paragraph_ids":["para_96"],"excerpt":"49 In that regard, in relation to direct taxes, residents and non-residents are generally not in comparable situations, since income received in the territory of a Member State by a non-resident is in most cases only a part of his or her total income, which is concentrated at his or her place of res","decided":"2026-03-12","hash":"8ecd442e3b0234456b777e19b2656fffd0c43476d5619f5d8121e65a9a7553f9"},{"edge_id":"edge:eu:c-119-24~cites~c-537-20","type":"cites","label_sv":"hänvisar till","from":"eu:c-119-24","to":{"ref":"C-537/20","id":"eu:c-537-20","url":"https://legal.exploreworldai.com/api/public/v1/obj/precedent/eu:c-537-20"},"paragraph_ids":["para_105"],"excerpt":"58 The difference in the level at which the tax surcharge at issue and the supplementary municipal tax at issue are collected is therefore based on a criterion of distinction that is directly and solely due to the place of residence of the tax payers concerned (see, by analogy, judgments of 17 March","decided":"2026-03-12","hash":"48865a0da6cde8857b1bc28b3ab4c9fa65eb834c18c0eda86142381afea2055e"},{"edge_id":"edge:eu:c-119-24~cites~c-544-11","type":"cites","label_sv":"hänvisar 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