44According to settled case-law, 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 TFEU (judgments of 23 February 2016, Commission v Hungary, C‑179/14, EU:C:2016:108, paragraph 171, and of 2 March 2017, Eschenbrenner, C‑496/15, EU:C:2017:152, paragraph 45).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.