Judgment_paragraph 46 · Strojírny Prostějov, a.s. and ACO Industries Tábor s.r.o. v Odvolací finanční ředitelství (C-53/13, C-80/13)

46It should be noted, in that respect, that the Court has already recognised that the need to ensure the effective collection of income tax may constitute an overriding reason in the public interest capable of justifying a restriction on the freedom to provide services (FKP Scorpio Konzertproduktionen, EU:C:2006:630, paragraph 35, and X, EU:C:2012:635, paragraph 39).