Gerhard Dijkman and Maria Dijkman-Lavaleije v Belgische Staat (C-233/09)

Judgment of 1 Jul 2010

law://eu/cjeu/2009/c-233-09/para_54@2026-11-12

54With regard to the grounds of justification thus mentioned, it must be pointed out that the Court has already acknowledged that the need to maintain the coherence of a tax system can justify a restriction on the exercise of fundamental freedoms guaranteed by the Treaty (Case C-204/90 Bachmann [1992] ECR I-249, paragraph 28; Case C-319/02 Manninen [2004] ECR I-7477, paragraph 42; and Case C-418/07 Papillon [2008] ECR I-8947, paragraph 43).

Gerhard Dijkman and Maria Dijkman-Lavaleije v Belgische Staat (C-233/09)

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