22As stated in paragraph 20 of this judgment, the need to guarantee the effectiveness of fiscal supervision and the objective of preventing tax evasion and avoidance are among the overriding reasons in the public interest capable of justifying the imposition of a restriction on the freedoms of movement (see, to that effect, judgments of 11 June 2009, X and Passenheim-van Schoot, C‑155/08 and C‑157/08, EU:C:2009:368, paragraphs 45 and 46, and of 15 September 2011, Halley, C‑132/10, EU:C:2011:586, paragraph 30).
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