44In that regard, it should be borne in mind that, in the absence of unifying or harmonising measures at EU level, Member States are free to alter, by way of bilateral or multilateral agreements for the avoidance of double taxation, the correlation between the total income of residents and residents’ general personal and family circumstances to be taken into account by the Member State of residence. The Member State of residence can therefore be released by way of an international agreement from its obligation to take into account in full the personal and family circumstances of taxpayers residing in its territory who work partially in another Member State (judgment of 12 December 2002, de Groot, C‑385/00, EU:C:2002:750, paragraph 99).
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