In that context, it is for the Member States to take the measures necessary to prevent double taxation by applying, in particular, the apportionment criteria followed in international tax practice, including the model conventions drawn up by the OECD (see, to that effect, Gilly, paragraph 31; N, paragraph 45; and Kerckhaert and Morres, paragraph 23).
ja soisi Teille onnellisen muiston rakkaistanneEurLex-2 EurLex-2