Judgment_paragraph 627 · Republic of Lithuania and Others v European Parliament and Council of the European Union (C-541/20)

627In any event, as regards the justification based on the effectiveness of the enforcement of the social rules, it should be noted that that effectiveness of enforcement is an overriding reason relating to the public interest (see, to that effect, judgment of 3 December 2024, De Clercq and Others, C‑315/13, EU:C:2014:2408, paragraphs 66 and 67; see, by analogy in fiscal matters, judgment of 12 October 2023, BA (Inheritance – Public housing policy in the European Union), C‑670/21, EU:C:2023:763, paragraph 78 and the case-law cited) and that, contrary to what Hungary argues, that justification was discussed during the legislative procedure, as is apparent, in particular, from the Impact assessment – social section (Part 1/2, p. 32), in which the Commission specifically examined the impact of the introduction of smart tachographs on the effectiveness of controls.