71Secondly, the Court has already held that a justification based on a balanced allocation of powers to impose taxes cannot be invoked by a taxpayer’s State of residence in order to evade its responsibility in principle to grant to the taxpayer the personal and family allowances to which he is entitled, unless that State is released by way of an international agreement from its obligation to take full account of the personal and family circumstances of taxpayers residing in its territory who work partially in another Member State or it finds that, even in the absence of such an agreement, one or more of the States of employment, with respect to the income taxed by them, grant advantages based on the personal and family circumstances of taxpayers who do not reside in the territory of those States but earn taxable income there (see, to that effect, judgments of 12 December 2002, de Groot, C‑385/00, EU:C:2002:750, paragraphs 99 and 100; of 28 February 2013, Beker and Beker, C‑168/11, EU:C:2013:117, paragraph 56, and of 12 December 2013, Imfeld and Garcet, C‑303/12, EU:C:2013:822, paragraph 69).
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