25The Kingdom of Belgium also claims that the system at issue is in conformity with the fiscal principle of territoriality recognised by European Union law in Case C-250/95 Futura Participations and Singer [1997] ECR I-2471 and in Case C-374/04 Test Claimants in Class IV of the ACT Group Litigation [2006] ECR I-11673, pursuant to which independent tax systems coexist without a hierarchy between them. That may give rise to disparities and distortions which could only be the consequence of the differences between the tax systems and which, for that reason, do not come within the scope of the Treaty provisions concerning free movement, as the Court ruled in Case C-403/03 Schempp [2005] ECR I-6421, paragraph 45.
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