11According to Mr Mérida, the notional deduction from his basic remuneration of the German tax on wages for the purposes of determining the basis of assessment of the interim assistance is unlawful. In fact, under the double taxation agreement that benefit is taxable only in France and, in the event, it is being subjected to unlawful double taxation. The notional calculation of net salary under German tax law for the purposes of determining the amount of that benefit, apart from running counter to the objective pursued by it, which is to offset the loss of income consequential upon cessation of employment, is contrary to Community law.
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