73In so far as it is apparent from the answer to the first question that the IVPEE is a direct tax on the activity of production and incorporation of electricity into the electricity system, it should be recalled that, whilst it is true that direct taxation falls within their competence, the Member States must nonetheless exercise that competence consistently with EU law (judgment of 22 December 2010, Tankreederei I, C‑287/10, EU:C:2010:827, paragraph 14).
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