Inspecteur van de Belastingdienst Douane, district Rotterdam v Sea-Land Service Inc. and Nedlloyd Lijnen BV (C-430/99, C-431/99)

Judgment of 13 Jun 2002

law://eu/cjeu/1999/c-430-99/para_39@2026-11-14

39It is important to note that freedom to provide services, as a fundamental principle of the Treaty, may be restricted only by rules which are justified by overriding reasons in the general interest and are applicable to all persons or undertakings pursuing an activity in the territory of the host Member State. Furthermore, in order to be so justified, the national legislation in question must be suitable for securing the attainment of the objective which it pursues and must not go beyond what is necessary in order to attain it (see, to that effect, Analir, paragraph 25).

Inspecteur van de Belastingdienst Douane, district Rotterdam v Sea-Land Service Inc. and Nedlloyd Lijnen BV (C-430/99, C-431/99)

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