45Although it is true that 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 FEU Treaty (see judgment of 23 February 2016, Commission v Hungary, C‑179/14, EU:C:2016:108, paragraph 171 and the case-law cited), it is nevertheless apparent from the Court’s case-law that EU law does not preclude unfavourable consequences for free movement of workers that are the result of differences between tax scales in the Member States (see, to that effect, judgment of 12 May 1998, Gilly, C‑336/96, EU:C:1998:221, paragraphs 47 and 53).
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