Judgment_paragraph 33 · Zoran Maksimovic and Others v Bezirkshauptmannschaft Murtal and Finanzpolizei (C-64/18, C-140/18, C-146/18, C-148/18)

33Therefore, it is clear that national legislation imposing penalties on both a service provider and the recipient of those services for non-compliance with such obligations which, as such, constitute restrictions on the freedom to provide services, is likely to render the exercise of that freedom less attractive.