19While in the present state of Community law direct taxation falls within the competence of the Member States, the latter must none the less exercise that competence in accordance with Community law, in particular the provisions of the Treaty concerning the right of every citizen of the Union to move and reside freely within the territory of the Member States, and therefore avoid any overt or covert discrimination on the basis of nationality (see, to that effect, Case C-279/93 Schumacker [1995] ECR I-225, paragraphs 21 and 26, and Case C-385/00 De Groot [2002] ECR I-11819, paragraph 75).
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