32Those considerations are borne out by the principle of proportionality, as a general principle of EU law, interpretation of which is sought by the referring court, and which national provisions implementing EU law must also observe (see, to that effect, judgments of 13 July 2017, Vakarų Baltijos laivų statykla, C‑151/16, EU:C:2017:537, paragraph 45; of 9 September 2021, Hauptzollamt B (Optional tax reduction), C‑100/20, EU:C:2021:716, paragraph 31; and of 30 June 2022, ARVI ir ko, C‑56/21, EU:C:2022:509, paragraph 34). That principle requires Member States to employ means which, while enabling them effectively to attain the objective pursued by national legislation, cause the least possible detriment to the principles laid down by EU legislation (see, to that effect, judgment of 14 October 2021, Finanzamt N and Finanzamt G (Communication of the allocation decision), C‑45/20 and C‑46/20, EU:C:2021:852, paragraph 62 and the case-law cited).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.