42However, that allocation of fiscal jurisdiction does not allow Member States to apply measures contrary to the freedoms of movement guaranteed by the FEU Treaty. As far as concerns the exercise of the power of taxation so allocated by bilateral conventions to prevent double taxation, the Member States must comply with European Union rules (de Groot, paragraph 94; Renneberg, paragraphs 50 and 51; and Beker, paragraphs 33 and 34).
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