87Next, with regard to the need to safeguard the coherence of a tax system, mentioned by the referring court, which may also justify rules that are liable to restrict fundamental freedoms, provided that a direct link is established between the tax advantage concerned and the compensating of that advantage by a particular tax levy, with the direct nature of that link falling to be examined in the light of the objective pursued by the rules in question (see, inter alia, judgment of 21 June 2018, Fidelity Funds and Others, C‑480/16, EU:C:2018:480, paragraphs 79 and 80 and the case-law cited), it is sufficient to state that the German Government has not relied upon the existence of such a direct link, which is necessary in order that such justification can succeed.
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