47It must be noted, as a preliminary point, that it is settled case-law that, while direct taxation falls within the competence of the Member States, they must none the less exercise that competence consistently with European Union law (see, inter alia, Schumacker, paragraph 21; Case C-446/03 Marks & Spencer [2005] ECR I-10837, paragraph 29; and Case C-540/07 Commission v Italy [2009] ECR I-10983, paragraph 28). Tax rules of national law must therefore be adopted consistently with the freedoms guaranteed by the Treaties, in particular the freedom of movement for workers as conferred by Article 45 TFEU.
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