Judgment_paragraph 36 · F. Gielen v Staatssecretaris van Financiën (C-440/08)

36It should be noted that, although direct taxation falls within their competence, the Member States must none the less exercise that competence consistently with European Union law (see, inter alia, Case C-319/02 Manninen [2004] ECR I-7477, paragraph 19 and the case-law cited).

F. Gielen v Staatssecretaris van Financiën (C-440/08)

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