17The Greek Government thus maintains that the duty of 3% at issue in the main proceedings is a direct tax on income. Directive 69/335 seeks to abolish indirect taxes, other than capital duty, with the same characteristics as capital duty. The harmonisation provided for by Directive 69/335 does not extend to direct taxes, such as company income tax, which are a matter for the Member States themselves (Case C-287/94Frederiksen v Skatteministeriet [1996] ECR I-4581, paragraph 21).