37According to settled case-law, although direct taxation falls within their competence, Member States must none the less exercise that competence consistently with European Union law (see, inter alia, Test Claimants in Class IV of the ACT Group Litigation, paragraph 36; Amurta, cited above, paragraph 16; and Case C-540/07 Commission v Italy [2009] ECR I-10983, paragraph 28).
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