Judgment_paragraph 56 · Strojírny Prostějov, a.s. and ACO Industries Tábor s.r.o. v Odvolací finanční ředitelství (C-53/13, C-80/13)

56However, the Court has also stated that a general presumption of tax avoidance or evasion based on the fact that a service provider is based in another Member State is not sufficient to justify a fiscal measure which compromises the objectives of the Treaty (see, to that effect, Centro di Musicologia Walter Stauffer, C‑386/04, EU:C:2006:568, paragraph 61; Commission v Belgium, EU:C:2006:702, paragraph 35; and Commission v Spain, C‑153/08, EU:C:2009:618, paragraph 39).