Court of Justice 20 June 2002, C-385/00 (F.W.L. de Groot v Staatssecretaris van Financiën.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. Since direct taxation is a matter falling within the competence of the Member States alone, a Community national who receives a salary in the State in which he resides and also in another Community State risks having his income taxed both in the latter State ─ the State of employment ─ and in his State of residence. 2.