77It is important to note that there is no direct link, for the purposes of the case-law cited in paragraph 75 above, between, on the one hand, the method of exemption with maintenance of progressivity, by which the State of residence forgoes taxing income received in another Member State, but takes that income into account for the purpose of determining the tax rate applicable to the taxable income, and on the other, the refusal to take into account contributions which have a direct link with the exempt income. The effectiveness of the progressivity of the income tax in the Member State of residence, sought by the method of exemption with maintenance of progressivity, is not conditional upon the consideration given to the personal and family circumstances of the taxpayer being limited to expenses connected with income taxed in that Member State (see, by analogy, judgment of 12 December 2002, de Groot, C‑385/00, EU:C:2002:750, paragraph 109).
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