Judgment_paragraph 34 · LM v Ministarstvo financija Republike Hrvatske, Samostalni sektor za drugostupanjski upravni postupak (C-682/22)

34It follows that, outside the spheres in which EU tax law has been harmonised, the determination of the characteristics constituting the tax comes within the competence of the Member States, with due regard for their fiscal autonomy. This includes, in particular, the determination of the basis of assessment and the taxable event (see, to that effect, judgment of 8 November 2022, Fiat Chrysler Finance Europe v Commission, C‑885/19 P and C‑898/19 P, EU:C:2022:859, paragraph 73).