27In the absence of harmonisation of EU legislation in the field of the penalties applicable in cases of non-compliance with the conditions laid down by arrangements established under such legislation, Member States have the power to choose the penalties which seem to them to be appropriate. They must, however, exercise that power in accordance with EU law and its general principles, and, consequently, in accordance with the principles of proportionality and fiscal neutrality (see, to that effect, judgments of 29 July 2010, Profaktor Kulesza, Frankowski, Jóźwiak, Orłowski, C‑188/09, EU:C:2010:454, paragraph 29, and of 9 July 2015, Salomie and Oltean, C‑183/14, EU:C:2015:454, paragraph 62).