61In that regard, it should be recalled that, according to settled case-law, the Member States must exercise their competence in the field of direct taxation in compliance with EU law and, in particular, with the fundamental freedoms guaranteed by the TFEU (judgments of 25 July 2018, TTL, C‑553/16, EU:C:2018:604, paragraph 44, and of 27 April 2023, L Fund, C‑537/20, EU:C:2023:339, paragraph 41 and the case-law cited).
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