42In that connection, it should be noted that, regardless of whether, in the present case, the tax in question constitutes direct or indirect taxation, the tax has not been harmonised within the European Union and therefore falls within the competence of the Member States, which, according to settled case-law, must exercise that competence consistently with EU law (see, in particular, with regard to direct taxation, Case C-334/02 Commission v France [2004] ECR I-2229, paragraph 21; Case C-155/09 Commission v Greece [2011] ECR I-65, paragraph 39; and Case C-10/10 Commission v Austria [2011] ECR I-5389, paragraph 23).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.