61Furthermore, the mere assertion that the residence condition is the best way of ensuring that the tax obligations incumbent on the tax representative are performed effectively is irrelevant. It is true that the supervision of such a representative by the tax authorities of a Member State may prove to be more difficult where that representative is in another Member State. However, it is clear from the case-law of the Court that administrative difficulties do not constitute a ground that can justify a restriction on a fundamental freedom guaranteed by EU law (see, to that effect, judgments in Commission v France, C‑334/02, EU:C:2004:129, paragraph 29; Papillon, C‑418/07, EU:C:2008:659, paragraph 54; and van Caster, EU:C:2014:2269, paragraph 56).
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