45Moreover, the Member State of residence may also be released from that obligation if it finds that, even in the absence of a convention, one or more of the Member 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 Member States but receive taxable income there (judgment of 12 December 2002, de Groot, C‑385/00, EU:C:2002:750, paragraph 100).
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