19However, Article 49 TFEU does not guarantee that such a transfer will be neutral as regards taxation. Given the disparities existing between the relevant legislation of the Member States, such a transfer may be to the company’s advantage in terms of tax or not, according to the circumstances. Freedom of establishment does not mean that a Member State is required to change its tax rules to those of other Member States in order to ensure, in all circumstances, taxation which removes any disparities arising from national tax rules (see, to that effect, judgment of 27 February 2020, AURES Holdings, C‑405/18, EU:C:2020:127, paragraph 32 and the case-law cited).
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