31As the Advocate General observes in points 45 to 50 of his Opinion, it is settled case-law of the Court that European Union law sets certain limits to the powers of Member States in criminal matters, since criminal legislation may not restrict the fundamental freedoms guaranteed by European Union law (see, to that effect, Case 186/87 Cowan [1989] ECR 195, paragraph 19, and Case C-348/96 Calfa [1999] ECR I-11, paragraph 17).
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