Judgment_paragraph 46 · XY v Finanzamt V (C-394/20)

46In that regard, it should be recalled that the Court has recognised that the need to preserve the coherence of a tax system may justify a restriction on the exercise of the freedoms of movement guaranteed by the Treaty. However, for such a justification to be accepted, a direct link must be established between the granting of the tax advantage concerned and the offsetting of that advantage by a particular tax, the direct nature of that link falling to be examined in the light of the objective pursued by the legislation at issue (judgment of 17 October 2013, Welte, C‑181/12, EU:C:2013:662, paragraph 59 and the case-law cited).