Usando o atributo mais de uma vez na consulta T-SQL do caminho FOR XML com o mesmo nome de elemento

--Generate Sample Data
--FOR XML EXPLICIT requires two meta fields: Tag and Parent
--Tag is the ID of the current element.
--Parent is the ID of the parent element, or NULL for root element.

DECLARE @DataTable as table
   (Tag int NOT NULL
   , Parent int
   , TaxonomyValue nvarchar(max)
   , CategoryValue nvarchar(max)
   , CategoryLevel int)

--Fill with sample data: Category Element (2), under Taxonomy(1), with no Taxonomy value.
INSERT INTO @DataTable
VALUES (2, 1, NULL, 1, 'Clothing')
     , (2, 1, NULL, 2, 'Jeans')

--First part of query: Define the XML structure
SELECT
   1 as Tag  --root element
   , NULL as Parent
   , NULL as [Taxonomy!1]       --Assign Taxonomy Element to the first element, aka root.
   , NULL as [Category!2]       --Assign Category Element as a child to Taxonomy.
   , NULL as [Category!2!Level] --Give Category an Attribute 'Level'

--The actual data to fill the XML
UNION
SELECT
   Data.Tag
   , Data.Parent
   , Data.TaxonomyValue
   , Data.CategoryValue
   , Data.CategoryLevel
FROM
   @DataTable as Data
FOR XML EXPLICIT

<Taxonomy>
  <Category Level="1">Clothing</Category>
  <Category Level="2">Jeans</Category>
</Taxonomy>