28In that regard, it must be recalled that, in the absence of harmonisation at European Union level, the disadvantages which could arise from the parallel exercise of tax competences by different Member States, to the extent that such an exercise is not discriminatory, do not constitute restrictions on the freedom of movement (see Case C-157/10 Banco Bilbao Vizcaya Argentaria [2011] ECR I-13023, paragraph 38).
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