Judgment_paragraph 23 · Strojírny Prostějov, a.s. and ACO Industries Tábor s.r.o. v Odvolací finanční ředitelství (C-53/13, C-80/13)

23In order to reply to those questions, it must be noted at the outset that, as EU law stands at present, although direct taxation does not as such fall within the purview of the European Union, the powers retained by the Member States must nevertheless be exercised consistently with EU law (see FKP Scorpio Konzertproduktionen, C‑290/04, EU:C:2006:630, paragraph 30 and the case-law cited).