66In accordance with settled case-law, although the Member States are free to determine the connecting factors for the allocation of fiscal jurisdiction in bilateral conventions for the avoidance of double taxation, that allocation of fiscal jurisdiction does not allow them to apply measures contrary to the freedoms of movement guaranteed by the 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 EU rules (see, to that effect, judgments of 12 December 2002, de Groot, C‑385/00, EU:C:2002:750, paragraphs 93 and 94; of 19 January 2006, Bouanich, C‑265/04, EU:C:2006:51, paragraphs 49 and 50, and of 12 December 2013, Imfeld and Garcet, C‑303/12, EU:C:2013:822, paragraphs 41 and 42).
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