27It should be noted that, regardless of whether the stability charge and the special contribution for that charge constitute direct or indirect taxation, those taxes have not been harmonised within the European Union and therefore fall within the competence of the Member States, which, according to settled case-law, must exercise that competence consistently with EU law (judgment of 1 December 2011, Commission v Hungary, C‑253/09, EU:C:2011:795, paragraph 42).
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