Olivier Halley, Julie Halley and Marie Halley v Belgische Staat (C-132/10)

Judgment of 15 Sept 2011

law://eu/cjeu/2010/c-132-10/para_30@2026-11-13

30In that regard, it is settled case-law that the need to guarantee the effectiveness of fiscal supervision and the prevention of tax evasion constitute overriding requirements of general interest capable of justifying a restriction on the exercise of the freedoms of movement guaranteed by the FEU Treaty (see, inter alia, regarding the prevention of tax evasion, Case C-386/04 Centro di Musicologia Walter Stauffer [2006] ECR I-8203, paragraph 32, and, regarding the effectiveness of fiscal supervision, Case C-318/07 Persche [2009] ECR I-359, paragraph 52).

Olivier Halley, Julie Halley and Marie Halley v Belgische Staat (C-132/10)

Key facts

History · 1 version

Connections