European Commission v Kingdom of Belgium (C-383/10)
law://eu/cjeu/2010/c-383-10/para_10@2026-11-14
10As a preliminary point, the Commission states, in its application, that direct taxation is not an exclusive competence of the Member States, but that it is implicitly and necessarily included in the competence relating to the internal market referred to in Article 4(2)(a) TFEU and is considered to be a shared competence between the European Union and the Member States. In its view, that interpretation is supported by the case-law of the Court of Justice, according to which although direct taxation falls within the competence of the Member States, the Member States must none the less exercise that competence in a manner consistent with European Union law. In support of its position, the Commission cites the judgment in Case C-157/05Holböck [2007] ECR I-4051, paragraph 21.