110The answer to the first question must therefore be that Article 48 of the Treaty precludes rules such as those at issue in the main proceedings — irrespective of whether or not they are laid down in a convention for the avoidance of double taxation — whereby a taxpayer forfeits, in the calculation of the income tax payable by him in his State of residence, part of the tax-free amount of that income and of his personal tax advantages because, during the year in question, he also received income in another Member State which was taxed in that State without his personal and family circumstances being taken into account.
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