36It is true that the need to guarantee the effectiveness of fiscal supervision constitutes an overriding reason in the public interest capable of justifying a restriction of the exercise of the freedoms of movement guaranteed by the Treaty. However, such a restriction must comply with the principle of proportionality, in that it must be appropriate for ensuring the attainment of the objective pursued and must not go beyond what is necessary for attaining it (judgment of 27 January 2009, Persche, C‑318/07, EU:C:2009:33, paragraph 52).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.