22Costs involved in obtaining tax advice, such as those at issue in the main proceedings, were incurred by Mr Conijn in preparing his tax return in respect of income derived in Germany. His duty to file a tax return results from the fact that he receives income in that Member State. Costs incurred in obtaining tax advice are therefore linked directly to the income taxed in that Member State, with the result that they affect in the same way the income received by all taxable persons whether resident or nonresident.
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