25According to the Court’s case-law, the Member States must exercise their competence in the area of direct taxation in a manner that is compatible with EU law and, in particular, with the fundamental freedoms guaranteed by the FEU Treaty (see, to that effect, judgment of 18 June 2019, Austria v Germany, C‑591/17, EU:C:2019:504, paragraph 56 and the case-law cited).
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