57As regards the reasons put forward in order to justify the restriction on the freedom to provide services, and as has been noted at paragraph 53 of this judgment, the Court has already held that the need to ensure the effective collection of tax and the need to ensure the effectiveness of fiscal supervision may constitute overriding reasons in the public interest capable of justifying a restriction on the freedom to provide services. The Court has also held that the imposition of penalties, including criminal penalties, may be considered to be necessary in order to ensure compliance with national rules, subject, however, to the condition that the nature and amount of the penalty imposed is in each individual case proportionate to the gravity of the infringement which it is designed to penalise (see, to that effect, judgment of 26 May 2016, NN (L) International, C‑48/15, EU:C:2016:356, paragraph 59 and the case-law cited.)
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