65In that regard, it must be borne in, admittedly, that the Court has held that the need to preserve the coherence of a tax system may justify legislation restricting fundamental freedoms (see, to that effect, judgments of 10 May 2012, Santander Asset Management SGIIC and Others, C‑338/11 to C‑347/11, EU:C:2012:286, paragraph 50 and the case-law cited, and of 13 March 2014, Bouanich, C‑375/12, EU:C:2014:138, paragraph 69 and the case-law cited).
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