48The Portuguese Republic considers that the scheme in question is justified having regard to the public policy interest which it pursues, namely the fight against tax avoidance and evasion. In that context, it invokes Article 58(1)(b) EC, while arguing that the scheme in question also satisfies the requirements of Article 58(3), and refers also to overriding reasons in the public interest, referring in that respect to Case C-315/02 Lenz [2004] ECR I-7063, paragraph 27.
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