46So far as concerns the third justification mentioned by the national court, suffice it to state that, in the light of the documents before the Court, a person in Mr Terhoeve's position does not enjoy any advantage relating to the calculation of income tax. The fact that other workers who have transferred their residence in the course of the year and whose circumstances are different may derive an advantage with regard to the calculation of income tax can neither eliminate nor compensate for the obstacle to freedom of movement described above (see, to that effect, Case 20/85 Roviello v Landesversicherungsanstalt Schwaben [1988] ECR 2805).
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