Judgment_paragraph 34 · Berlington Hungary Tanácsadó és Szolgáltató kft and Others v Magyar Állam (C-98/14)

34In that regard, it must be stated at the outset that, although direct taxation falls within the competence of the Member States, they must none the less exercise that competence consistently with EU law and, in particular, the fundamental freedoms guaranteed in the Treaty (see, to that effect, judgment in Blanco and Fabretti, Joined Cases C‑344/13 and C‑367/13, EU:C:2014:2311, paragraph 24 and the case-law cited).