Judgment_paragraph 55 · Strojírny Prostějov, a.s. and ACO Industries Tábor s.r.o. v Odvolací finanční ředitelství (C-53/13, C-80/13)

55It is true that the Court has held on several occasions that the prevention of tax avoidance and the need for effective fiscal supervision may be relied on to justify restrictions on the exercise of the fundamental freedoms guaranteed by the Treaty (see Baxter and Others, C‑254/97, EU:C:1999:368, paragraph 18, and Commission v Belgium EU:C:2006:702, paragraph 35).