Judgment_paragraph 48 · Société d’investissement pour l’agriculture tropicale SA (SIAT) v État belge (C-318/10)

48It must therefore be held that legislation such as that at issue in the main proceedings is suitable for attaining the objectives of preventing tax evasion and avoidance and of preserving both the effectiveness of fiscal supervision and the balanced allocation between Member States of the power to impose taxes, all of which — as is apparent from the foregoing — are closely linked in the case before the referring court.

Société d’investissement pour l’agriculture tropicale SA (SIAT) v État belge (C-318/10)

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