45In this respect, the Court has previously accepted that the need to maintain the coherence of a tax system may justify a restriction of the exercise of the freedoms of movement guaranteed by the FEU Treaty. However, in order for such a justification to be accepted, a direct link must be established between the tax advantage concerned and the offsetting of that advantage by a particular tax levy, the direct nature of that link falling to be examined in the light of the objective pursued by the legislation in question (judgment of 30 June 2016, Max-Heinz Feilen, C‑123/15, EU:C:2016:496, paragraph 30 and the case-law cited).
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