Direct Taxation Under Scrutiny. Case C-403/03, Egon Schempp v. Finanzamt München [2005] ECR I-6421 - Legal Issues of Economic Integration View Direct Taxation Under Scrutiny. Case C-403/03, Egon Schempp v. Finanzamt München [2005] ECR I-6421 by - Legal Issues of Economic Integration Direct Taxation Under Scrutiny. Case C-403/03, Egon Schempp v. Finanzamt München [2005] ECR I-6421 33 3 Legal Issues of Economic Integration