Judgment_paragraph 63 · Eqiom SAS, formerly Holcim France SAS and Enka SA v Ministre des Finances et des Comptes publics (C-6/16)

63In that regard, it should be noted, first, that the objectives of combating fraud and tax evasion and of seeking to safeguard a balanced allocation of taxation powers between the Member States are connected (judgment of 17 December 2015, Timac Agro Deutschland, C‑388/14, EU:C:2015:829, point 47 and the case-law cited) and, secondly, because they constitute overriding reasons in the public interest, they are capable of justifying a restriction on the exercise of freedom of movement guaranteed by the Treaty (judgment of 8 March 2017, Euro Park Service, C‑14/16, EU:C:2017:177, paragraph 65 and the case-law cited).