Judgment_paragraph 72 · Köln-Aktienfonds Deka v Staatssecretaris van Financiën (C-156/17)

72Furthermore, the free movement of capital cannot be understood as meaning that a Member State is required to adjust its tax rules on the basis of those of another Member State in order to ensure, in all circumstances, taxation which removes any disparities arising from national tax rules, given that the decisions made by a taxpayer as to investment in another Member State may be to the taxpayer’s advantage or not, according to circumstances (judgment of 7 November 2013, K, C‑322/11, EU:C:2013:716, paragraph 80 and the case-law cited).