74Even if such a justification, founded on an overriding reason in the public interest, exists, it is also necessary for the tax to comply with the principle of proportionality (see, to that effect, order of 27 June 2006, van de Coevering, C‑242/05, EU:C:2006:430, paragraphs 22 and 27, and judgment of 26 April 2012, van Putten, C‑578/10 to C‑580/10, EU:C:2012:246, paragraph 53).
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