Judgment_paragraph 64 · Wolfram Bechtel and Marie-Laure Bechtel v Finanzamt Offenburg (C-20/16)

64It must be observed in the first place that it is true that the preservation of the allocation of powers to impose taxes between Member States may constitute an overriding reason in the public interest justifying a restriction on the exercise of freedom of movement within the European Union (judgments of 28 February 2013, Beker and Beker, C‑168/11, EU:C:2013:117, paragraph 56, and of 12 December 2013, Imfeld and Garcet, C‑303/12, EU:C:2013:822, paragraph 68).