10As a preliminary point, it should be pointed out that, according to settled case-law, although direct taxation falls within the competence of the Member States, the latter must none the less exercise that competence consistently with Community law (Case C-80/94 Wielockx [1995] ECR I-2493, paragraph 16, and Case C-319/02 Manninen [2004] ECR I-7477, paragraph 19). In particular, the national provision must not obstruct the functioning of the mechanism established by Regulation No 4253/88 (see, to that effect, Joined Cases 36/80 and 71/80 Irish Creamery Milk Suppliers Association and Others [1981] ECR 735, paragraph 15).
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