In most Austrian tax treaties double taxation is eliminated under the exemption method, which contains the well-known "progression clause". Tax advisers are now contesting assessments of revenue offices if in such assessments the domestic tax credit amounts have not been deducted in full from the tax levied on the taxable (domestic) part of the taxpayer's world income because the tax office applied sec. 33 para. 10 of the Income Tax Act. This provision stipulates that such domestic tax credits - in contrast to foreign tax credits - can only be used to determine the rate of progression but cannot be credited against the tax eventually levied on the domestic part of the world income. The appeal procedures are based on opinions published in tax journals according to which the decision of the European Court of Justice in the de Groot case required such result. The following article, however, explains that the de Groot decision is not relevant in that context because it does not relate to the rate structure, of which domestic tax credit amounts are an integral part, but only to the determination of the relevant domestic tax base.