48Accordingly, the restriction referred to in paragraph 25 of the present judgment likewise cannot be justified in the name of the fight against tax evasion, to which the applicants in the main proceeding and the Commission refer in their observations. That objective constitutes an overriding reason in the public interest capable of justifying a restriction on the exercise of the freedoms of movement guaranteed by the FEU Treaty (see, to that effect, judgment of 11 June 2009, X and Passenheim-van Schoot, C‑155/08 and C‑157/08, EU:C:2009:368, paragraph 45 and the case-law cited). In the present case, the legislation at issue can indeed help deter tax evasion, as a result of the penalty referred to in paragraph 44 of the present judgment. However, since that penalty can be applied even in the absence of any tax evasion, as noted in paragraph 46 of the present judgment, it goes beyond what is necessary in order to achieve that aim.
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