Judgment_paragraph 33 · LM v Ministarstvo financija Republike Hrvatske, Samostalni sektor za drugostupanjski upravni postupak (C-682/22)

33In that regard, it must be borne in mind that, according to the Court’s settled case-law, direct taxation falls within the competence of the Member States, with the Member States, however, being required to exercise that competence consistently with EU law (judgment of 22 December 2022, Airbnb Ireland and Airbnb Payments UK, C‑83/21, EU:C:2022:1018, paragraph 41).