30Under that system, the EU legislature has, in particular by virtue of Articles 5, 7, 15 to 17 and 19 of the directive, conferred on the Member States a set of powers for introducing differentiated rates of taxation, exemptions from taxation or tax reductions in respect of excise duty, powers which form an integral part of the harmonised taxation system established by the directive.
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.