16Furthermore, it is relevant to point out that, according to settled case-law, while direct taxation falls within their competence, the Member States must none the less exercise that competence consistently with EU law (see, inter alia, Case C-319/02 Manninen [2004] ECR I-7477, paragraph 19; Case C-292/04 Meilicke and Others [2007] ECR I-1835, paragraph 19; Case C-157/05 Holböck [2007] ECR I-4051, paragraph 21; and Case C-451/05 ELISA [2007] ECR I-8251, paragraph 68). By the same token, that competence does not allow Member States to apply measures which are contrary to the freedoms of movement guaranteed by similar provisions of the EEA Agreement (Établissements Rimbaud, paragraph 23).
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