25At the outset it should be recalled that, although direct taxation falls within their competence, Member States must none the less exercise that competence consistently with Community law (Case C-80/94 Wielockx [1995] ECR I-2493, paragraph 16, Case C-264/96 ICI [1998] ECR I-4695, paragraph 19, Case C-311/97 Royal Bank of Scotland [1999] ECR I-2651, paragraph 19, and Case C-35/98 Verkooijen [2000] ECR I-4071, paragraph 32).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.