30In that regard, it must be borne in mind that the Court has already recognised that the need to maintain the coherence of a tax system may justify a restriction on the exercise of the freedoms of movement guaranteed by the Treaty. However, in order for such justification to be accepted, a direct link must be established between the tax advantage concerned and the offsetting of that advantage by a particular tax levy, the direct nature of that link falling to be examined in the light of the objective pursued by the legislation in question (judgments of 17 October 2013 in Welte, C‑181/12, EU:C:2013:662, paragraph 59, and of 7 November 2013 in K, C‑322/11, EU:C:2013:716, paragraphs 65 and 66 and the case-law cited).
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