Judgment_paragraph 31 · Banco Bilbao Vizcaya Argentaria SA v Administración General del Estado (C-157/10)

31In the absence of any unifying or harmonising European Union measures, Member States retain the power to define, by treaty or unilaterally, the criteria for allocating their powers of taxation, particularly with a view to eliminating double taxation (Case C-336/96 Gilly [1998] ECR I-2793, paragraphs 24 and 30; Case C-307/97 Saint-Gobain ZN [1999] ECR I-6161, paragraph 57; Case C-379/05 Amurta [2007] ECR I-9569, paragraph 17; and Case C-194/06 Orange European Smallcap Fund [2008] ECR I-3747, paragraph 32). It is for the Member States to take the measures necessary to prevent situations of double taxation by applying, in particular, the criteria followed in international tax practice (see Case C-513/04 Kerckhaert and Morres [2006] ECR I-10967, paragraph 23).

Banco Bilbao Vizcaya Argentaria SA v Administración General del Estado (C-157/10)

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