Judgment_paragraph 50 · Santander Asset Management SGIIC SA, on behalf of FIM Santander Top 25 Euro Fi (C‑338/11) v Directeur des résidents à l'étranger et des services généraux and Santander Asset Management SGIIC SA, on behalf of Cartera Mobiliaria SA SICAV (C‑339/11 to C‑347/11) and Others v Ministre du Budget, des Comptes publics, de la Fonction publique et de la Réforme de l’État (C-338/11, C-339/11, C-340/11, C-341/11, C-342/11, C-343/11, C-344/11, C-345/11, C-346/11, C-347/11)

50As regards the argument concerning the need to preserve the coherence of the French tax system, the Court has previously held that the need to safeguard such coherence may justify rules that are liable to restrict fundamental freedoms (see Case C-204/90 Bachmann [1992] ECR I-249, paragraph 21; Case C-157/07 Krankenheim Ruhesitz am Wannsee-Seniorenheimstatt [2008] ECR I-8061, paragraph 43; and Commission v Belgium, paragraph 70).