Judgment_paragraph 26 · Cristiano Blanco and Pier Paolo Fabretti v Agenzia delle Entrate — Direzione Provinciale I di Roma — Ufficio Controlli (C-344/13, C-367/13)

26In that regard, it must be borne in mind that the freedom to provide services under Article 56 TFEU requires not only the elimination of all discrimination on grounds of nationality against providers of services established in other Member States, but also the abolition of any restriction — even if it applies without distinction to national providers of services and to those from other Member States — which is liable to prohibit, impede or render less attractive the activities of a provider of services established in another Member State where he lawfully provides similar services (see, inter alia, judgment in Dirextra Alta Formazione, C‑523/12, EU:C:2013:831, paragraph 21 and case-law cited).