Judgment_paragraph 72 · MC v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Veliko Tarnovo pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (C-1/21)

72Nevertheless, the Member States must exercise that power in accordance with EU law and its general principles and, consequently, in accordance with the principle of proportionality (see, inter alia, judgments of 21 November 2018, Fontana, C‑648/16, EU:C:2018:932, paragraph 35, and of 15 April 2021, Grupa Warzywna, C‑935/19, EU:C:2021:287, paragraph 26).