Carl Otto Lenz


This Essay addresses one of the main issues currently facing the European Community, the problem of discrimination between individuals. Because discrimination on the basis of nationality concerns virtually everybody, this is a sensitive and universal concern. In addition, this Essay examines an area of law in which the applicable law hinges upon the distinction between the terms “at home” and “abroad.” I use the expression distinction because not every distinction results in discrimination. Discrimination occurs when a distinction is made between people in comparable situations without sufficient justification. … In the Finanzamt Koln-Alstadt v. Roland Schumacker decision and succeeding cases, the Court has attempted to consider international tax law by confirming, for the first time, the distinction between residents and non-residents as it is recognized in tax law. To do justice to the special features of this case and the legal reasoning it introduces, it is necessary first to consider the situation prevailing before the Schumacker judgment.