38It follows from the foregoing that the three types of obligation introduced by the 2017 tax regime into Italian law fall within the ‘field of taxation’, within the meaning of Article 1(5)(a) of Directive 2000/31 and of Article 2(3) of Directive 2006/123, and are therefore ‘fiscal provisions’ within the meaning of Article 114 TFEU, which Directive 2015/1535 expressly refers to. Therefore, those measures are excluded from the respective scope of those three directives.
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