39Thirdly, as regards the need to ensure the effective collection of tax, it must be recalled that, although the Court has held that such an objective constitutes an overriding reason of public interest, capable of justifying a restriction on the freedom to provide services (see, inter alia, judgments of 3 October 2006 in FKP Scorpio Konzertproduktionen, C‑290/04, EU:C:2006:630, paragraphs 35 and 36, and 18 October 2012 in X, C‑498/10, EU:C:2012:635, paragraph 39), that restriction must still be applied in such a way as to ensure achievement of the aim pursued and not go beyond what is necessary for that purpose (judgment of 18 October 2012 in X, C‑498/10, EU:C:2012:635, paragraph 36).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.