50With regard to the main objective pursued by the tax system referred to in Paragraph 8a of the LIF, as formulated in the preparatory work prior to its adoption, namely to increase the national tax revenue, it suffices to point out that it is settled case-law that obtaining tax revenue cannot be regarded as an overriding reason in the public interest which may be relied on to justify a measure which, in principle, is contrary to a fundamental freedom (see Case C-264/96 ICI [1998] ECR I-4695, paragraph 28, and Joined Cases C-397/98 and C-410/98 Metallgesellschaft and Others [2001] ECR I-1727, paragraph 59).
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