30It is apparent from the case-law of the Court that the exemption method with ‘maintenance of progressivity’ serves to ensure that the income of a taxpayer that is exempt in the Member State of residence may nevertheless be taken into account by that Member State for the purpose of applying the rule of progressivity when calculating the amount of tax on the taxpayer’s remaining income (see, to that effect, judgment in Asscher, C‑107/94, EU:C:1996:251, paragraph 47).
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