The European Court of Justice’s 1995 Schumacker decision significantly changed the taxation of non-residents, particularly with regard to their personal and family circumstances. Twenty years ago, Michael Lang provocatively asked „Ist die Schumacker-Rechtsprechung am Ende?“ and clearly and exhaustively identified the shortcomings and fallacies of the Schumacker jurisprudence. Many of these remain today. Indeed, while the court has addressed some issues over the years, it has also undermined consistency and predictability.
