29As to whether Article 13 of the Authorisation Directive precludes the undertakings concerned being subject to a tax such as that at issue in the main proceedings, it should be noted that the Court has already held that the Authorisation Directive lays down not only rules governing the procedures for granting general authorisations or rights to use radio frequencies or numbers and the content of those authorisations but also rules setting out the nature and scope of the financial payments related to those procedures which Member States may impose on undertakings in the electronic communications services sector (judgment in Vodafone Malta and Mobisle Communications, C‑71/12, EU:C:2013:431, paragraph 20 and the case-law cited).
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