24Finally, it must be noted that, in any case, the finding that a Member State has failed to fulfil its obligations under Community law entails, first, an automatic prohibition, on the application, by both the judicial and administrative authorities of that Member State, of the incompatible tax exemption scheme and, secondly, an obligation on the part of those authorities to take all appropriate measures to facilitate the full application of Community law (judgment in Case 48/71 Commission v Italy [1972] ECR 527, paragraph 7, and judgment in Case 103/88 Fratelli Costanzo v Comune di Milano [1989] ECR 1839, paragraph 33).
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