69In that respect, it should be noted that, admittedly, the Court has previously accepted that the need to preserve the coherence of a tax system may justify legislation restricting fundamental freedoms (see Test Claimants in the FII Group Litigation, paragraph 57 and the case-law cited). However, for an argument based on such justification to succeed, a direct link has to be established between the tax advantage concerned and the offsetting of that advantage by a particular tax levy (see Manninen, paragraph 42, and Santander Asset Management SGIIC and Others, paragraph 51 and the case-law cited), the direct nature of that link falling to be examined in the light of the objective pursued by the rules in question (see, to that effect, Case C-418/07 Papillon [2008] ECR I-8947, paragraph 44; Case C-303/07 Aberdeen Property Fininvest Alpha [2009] ECR I-5145, paragraph 72; and Test Claimants in the FII Group Litigation, paragraph 58).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.