41However, it is clear from the case-law that the need to ensure the effectiveness of fiscal supervision constitutes an overriding reason relating to the general interest capable of justifying a restriction on the exercise of the fundamental freedoms guaranteed by the Treaty and that a Member State is authorised to apply measures which enable the amount of costs deductible in that Member State, which were incurred in another Member State, to be ascertained clearly and precisely (see, in particular, Case C-250/95 Futura Participations and Singer [1997] ECR I-2471, paragraph 31, and Case C-39/04 Laboratoires Fournier [2005] ECR I-2057, paragraph 24).
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