47The Court has held on many occasions that, in the absence of harmonisation at EU 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 (judgments of 8 December 2011 in Banco Bilbao Vizcaya Argentaria, C‑157/10, EU:C:2011:813, paragraph 38 and the case-law cited, and 21 November 2013 in X, C‑302/12, EU:C:2013:756, paragraph 28) and, moreover, the Member States are not obliged to adapt their own tax systems to the different tax systems of other Member States, in order inter alia to eliminate double taxation (see, to that effect, judgment of 12 February 2009 in Block, C‑67/08, EU:C:2009:92, paragraph 31).
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