36However, it is also clear from the case-law of the Court that, where Member States make use of that freedom and determine the connecting factors for the allocation of fiscal jurisdiction in bilateral conventions for the avoidance of double taxation, they are required to respect the principle of equal treatment and the freedoms of movement guaranteed by primary EU law (see, to that effect, judgment of 19 November 2015 in Bukovansky, C‑241/14, EU:C:2015:766, paragraph 37).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.