de Groot v Staatssecretaris van Financiën (Case C-385/00).  BTC 437
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.