13 judgesK. Lenaerts, R. Silva de Lapuerta, M. Ilešič, L. Bay Larsen, D. Šváby, F. Biltgen, C. Lycourgos, A. Rosas, E. Juhász, M. Safjan, M. Berger, A. Prechal, K. Jürimäe
171Moreover, as regards the Hungarian Government’s assertion that a Member State is free to establish a monopoly such as that at issue in the context of its tax and wages policies, it should first of all be recalled that the Member States must exercise their competence in the area of direct taxation consistently with EU law and, in particular, with the fundamental freedoms guaranteed by the Treaty (see to that effect, inter alia, judgments in Skandia and Ramstedt, C‑422/01, EU:C:2003:380, paragraph 25 and the case-law cited, and Berlington Hungary and Others, C‑98/14, EU:C:2015:386, paragraph 34 and the case-law cited). The same is true with regard to the employment policies of the Member States, in particular in the sphere of wages (see, to that effect, judgments in Portugaia Construções, C‑164/99, EU:C:2002:40, paragraph 24; Commission v Germany, C‑341/02, EU:C:2005:220, paragraph 24; and ITC, C‑208/05, EU:C:2007:16, paragraphs 39 to 41).