68It should be noted that, while the Court has held that the need to preserve the coherence of a national tax system may justify national legislation of such a kind as to restrict the fundamental freedoms, it has made it clear that, in order for an argument based on such a justification to succeed, it must be established that there is a direct link between the tax advantage concerned and the offsetting of that advantage by a specific tax levy, the direct nature of that link having to be assessed in the light of the objective of the legislation in question (judgments of 16 December 2021, UBS Real Estate, C‑478/19 and C‑479/19, EU:C:2021:1015, paragraphs 65 and 66, and of 7 April 2022, Veronsaajien oikeudenvalvontayksikkö (Exemption for contractual investment funds), C‑342/20, EU:C:2022:276, paragraphs 91 and 92 and the case-law cited).
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