80The free movement of capital cannot be understood as meaning that a Member State is required to adjust its tax rules on the basis of those of another Member State in order to ensure, in all circumstances, taxation which removes any disparities arising from national tax rules, given that the decisions made by a taxpayer as to investment abroad may be to the taxpayer’s advantage or not, according to circumstances (see, by analogy, Deutsche Shell, paragraph 43; and Krankenheim Ruhesitz am Wannsee-Seniorenheimstatt, paragraph 50).
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