Judgment_paragraph 19 · European Commission v Kingdom of Belgium (C-250/08)

19In order for that justification to be acceptable, the Court’s case-law states that a direct link must be established between the tax advantage concerned and the offsetting of that advantage by a particular tax levy (Case C-379/05 Amurta [2007] ECR I-9569, paragraph 46). That case-law is intended to prevent a situation in which the same transaction is taxed twice or not at all. However, in the present case, there is no direct tax link between the acquisition of the first principal residence and the corresponding registration duties and the acquisition of the second and the registration duties collected thereon.