36It should be noted, at the outset, that, although direct taxation falls within their competence, Member States must none the less exercise that competence consistently with Community law (see, in particular, Case C-80/94 Wielockx [1995] ECR I-2493, paragraph 16, and Case C-39/04 Laboratoires Fournier [2005] ECR I-2057, paragraph 14).
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