53In that regard, the Bulgarian Government and the respondent administration in the main proceedings submit that the restriction on the freedom to provide services resulting from Article 175(2), point 3 of the Tax Code of Procedure is justified. The Bulgarian Government points to the need to ensure the effective collection of tax and the need to ensure the effectiveness of fiscal supervision, which constitute overriding reasons in the public interest capable of justifying a restriction on the exercise of the fundamental freedoms guaranteed by the Treaty (see, in particular, judgments of 30 June 2011, Meilicke and Others, C‑262/09, EU:C:2011:438, paragraph 41; of 9 October 2014, van Caster, C‑326/12, EU:C:2014:2269, paragraph 46 and the case-law cited; and of 26 May 2016, NN (L) International, C‑48/15, EU:C:2016:356, paragraph 59).
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