45As appears from Case C-28/95 Leur-Bloem v Inspecteur der Belastingsdienst/Ondernemingen Amsterdam 2 [1997] ECR I-4161, paragraph 44, a general presumption of tax evasion or tax fraud cannot justify a fiscal measure which compromises the objectives of a directive. That applies all the more in the present case, where the contested measure consists in an outright prohibition on the exercise of a fundamental freedom guaranteed by Article 73 b of the Treaty.
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