38Secondly, as regards the desire to prevent double deduction of business expenses, which may be linked to the fight against tax evasion, suffice it to state that, by merely relying on, without further clarification, the potential risk that the expenses in question may be deducted a second time in the State of residence of the service provider, without establishing how that risk was not prevented by the implementation of Council Directive 77/799/EEC of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation and taxation of insurance premiums (OJ 1977 L 336, p. 15), as amended by Council Directive 2004/106/EC of 16 November 2004 (OJ 2004 L 359, p. 30), in force at the time of the facts at issue in the main proceedings, the Portuguese Republic does not make it possible for the Court to assess the scope of that argument (see, to that effect, judgment of 24 February 2015 in Grünewald, C‑559/13, EU:C:2015:109, paragraph 52).
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