27According to the Court’s settled case-law, although direct taxation, falls within their competence, Member States must nonetheless exercise that competence consistently with EU law and particularly the fundamental freedoms guaranteed by the FEU Treaty (see, inter alia, judgments of 23 February 2006, van Hilten-van der Heijden, C‑513/03, EU:C:2006:131, paragraph 36 and the case-law cited; of 3 March 2021, Promociones Oliva Park, C‑220/19, EU:C:2021:163, paragraph 73 and the case-law cited; and of 29 April 2021, Veronsaajien oikeudenvalvontayksikkö (Income distributed by UCITS), C‑480/19, EU:C:2021:334, paragraph 25 and the case-law cited).
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