35Finally, the Hellenic Republic maintains that, although the provisions of EU law relating to the removal of discrimination on the basis of nationality entail restrictions on the exercise of the Member States’ competence in the area of taxation, those provisions do not, however, remove the power of the national legislature to lay down specific conditions for the grant of tax advantages, in particular when tax exemptions are established. Referring to Commission v Denmark and to Case C-190/98 Graf [2000] ECR I-493, the Hellenic Republic maintains that even provisions applicable without distinction which prevent or deter a national of a Member State from leaving his country of origin to exercise his right to freedom of movement constitute obstacles to that freedom only if they make the access of workers to the labour market subject to conditions.
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