109However, there is no such direct link in the case in the main proceedings between, on the one hand, the method of exemption with progression, whereby the State of residence forgoes taxing income derived in other Member States but takes it into consideration for the purposes of determining the tax rate applicable to the taxable income, and, on the other hand, permitting deduction of personal allowances only in proportion to the income received in the State of residence. As the Advocate General pointed out in paragraph 58 of his Opinion, the effectiveness of the progressive rates of income tax in the State of residence, which the method of exemption with progression seeks to ensure, is not dependent on the restriction, in that State, of the account to be taken of the taxpayer's personal and family circumstances.
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