76However, the EC Treaty offers no guarantee to a worker that transferring his activities to a Member State other than that in which he previously resided will be neutral as regards taxation. Given the disparities in the tax legislation of the Member States, such a transfer may be to the worker's advantage in terms of indirect taxation or not, according to circumstance. It follows that, in principle, any disadvantage, by comparison with the situation in which that worker carried on activities prior to that transfer, is not contrary to Article 39 EC, provided, however, that the legislation concerned does not place that worker at a disadvantage as compared with those already subject to such a tax (see Weigel, paragraph 55, and Lindfors, paragraph 34).
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