73Secondly, the tax legislation at issue in the main proceedings does not establish any correlation between the tax advantages which it grants to the residents of the Member State concerned and the tax advantages for which they may qualify in connection with their taxation in another Member State. The applicants in the main proceedings failed to benefit from the supplementary tax-free income allowance for dependent children, not because they benefited from an equivalent advantage in Germany, but only because the benefit of it was nullified by the rules for its offsetting.
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