51However, the transfer of a physical person's tax residence outside the territory of a Member State does not, in itself, imply tax avoidance. Tax avoidance or evasion cannot be inferred generally from the fact that the tax residence of a physical person has been transferred to another Member State and cannot justify a fiscal measure which compromises the exercise of a fundamental freedom guaranteed by the Treaty (see, to that effect, Case C-478/98 Commission v Belgium [2000] ECR I-7587, paragraph 45; X and Y, cited above, paragraph 62).
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