Judgment_paragraph 38 · European Commission v Portuguese Republic (C-267/09)

38However, by arguing that the aim pursued by the obligation to appoint a tax representative is to ensure the effectiveness of fiscal supervision and the prevention of tax avoidance in the context of income tax for natural persons, the Portuguese Republic is relying on an overriding requirement of general interest capable of justifying a restriction on the exercise of freedom of movement guaranteed by the Treaty, and the Commission does not dispute that (see, inter alia, ELISA, paragraph 81; Case C-101/05 A [2007] ECR I-11531, paragraph 55, and Joined Cases C-155/08 and C-157/08 X and Passenheim-van Schoot [2009] ECR I-5093, paragraph 45).

European Commission v Portuguese Republic (C-267/09)

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