42In that connection, it should be emphasised that, under the principle of the fiscal autonomy of Member States, in the absence of harmonisation measures at EU level, it is for the Member States to determine the tax measures applicable to presumed shell companies. However, such a power must be exercised in accordance with EU law, in particular the provisions of the FEU Treaty on freedom of establishment (see, by analogy, judgments of 30 June 2011, Meilicke and Others, C‑262/09, EU:C:2011:438, paragraphs 37 and 38, and of 19 December 2019, Brussels Securities, C‑389/18, EU:C:2019:1132, paragraph 48 and the case-law cited).
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