Court of Justice of the European Union · Judgment
C-391/97Frans Gschwind v Finanzamt Aachen-Außenstadt
- Decided
- 1999-09-14
- ECLI
- ECLI:EU:C:1999:409
- CELEX
- 61997CJ0391
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Article 48 of the EC Treaty (now, after amendment, Article 39 EC) - Equal treatment - Taxation of non-residents' income - Taxation scale for married couples.
Interprets
Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.
The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.
Verifiable trust signals
- Six fixed blocks, one source per line
- No sentence written by a language model
- Engine version and read date on every answer
- No customer data, no documents, no advice
- Model card and audit published under the EU AI Act