105Those findings can in no way be called into question by the line of argument put forward by the Kingdom of Spain, both in its written submissions and at the hearing, based on the fiscal autonomy of the Member States. In accordance with the established case-law of the Court, the Member States must exercise their competence in the field of direct taxation in compliance with EU law (see, to that effect, judgment of 24 October 2019, État belge, C‑35/19, EU:C:2019:894, paragraph 31 and the case-law cited) and, in particular, the rules established by the FEU Treaty on State aid (see, to that effect, judgment of 29 March 2012, 3M Italia, C‑417/10, EU:C:2012:184, paragraphs 25, 29 and 36). The Member States must therefore refrain, in the exercise of that competence, from adopting measures which may constitute State aid incompatible with the internal market within the meaning of Article 107 TFEU.
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.