European Court of Justice (Fifth Chamber).

M Wathelet (Rapporteur), President of the Chamber, CWA Timmermans, DAO Edward, P Jann and A Rosas, JJ, P Léger, Advocate General.

Judgment delivered 12 December 2002.

Income tax – Free movement of workers – Obstacle – Tax convention – Netherlands rules on the avoidance of double taxation – Personal allowances – Restriction on taking into account taxpayerʼs personal and family circumstances in state of residence not permissible – EC Treaty, art. 48 (after amendment art. 39 EC) – Council Regulation 1612/68, art. 7.

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