31The Republic of Hungary also states that the Treaty, as interpreted by the Court, offers no guarantee to an EU citizen that transferring his activities to another Member State will be neutral as regards taxation (see, inter alia, Case C-387/01 Weigel [2004] ECR I-4981, paragraph 55; Case C-365/02 Lindfors [2004] ECR I-7183, paragraph 34; and Case C-403/03 Schempp [2005] ECR I-6421, paragraph 45). The Republic of Hungary therefore contends that the tax regime in question is in conformity with the fiscal principle of territoriality, which is recognised by EU law (see, in particular, Case C-250/95 Futura Participations and Singer [1997] ECR I-2471), in accordance with which the different national tax systems coexist without any hierarchy.
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