Judgment_paragraph 65 · Euro Park Service v Ministre des finances et des comptes publics (C-14/16)

65In that regard, it should be borne in mind that the Court has already held that prevention of tax evasion is an overriding reason relating to the public interest, capable of justifying a restriction on the exercise of freedom of movement guaranteed by the Treaty, as is the need to safeguard the balanced allocation between the Member States of the power to impose taxes (judgment of 5 July 2012, SIAT, C‑318/10, EU:C:2012:415, paragraphs 36 and 37 and the case-law cited.).