Judgment_paragraph 24 · Cristiano Blanco and Pier Paolo Fabretti v Agenzia delle Entrate — Direzione Provinciale I di Roma — Ufficio Controlli (C-344/13, C-367/13)

24As a preliminary point, it should be noted that, although direct taxation falls within the competence of the Member States, they must none the less exercise that competence consistently with EU law (see, to that effect, Lindman, EU:C:2003:613, paragraph 18 and case-law cited).