Judgment_paragraph 34 · UAB „ARVI“ ir ko v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos (C-56/21)

34Fourth, as regards whether the national legislation at issue in the main proceedings or the application thereof by the tax authorities complies with the principle of proportionality, also referred to by the referring court, it must be borne in mind that, according to the case-law of the Court, in order to comply with that principle, a national measure must be appropriate for securing the attainment of the objective it pursues and must not go beyond what is necessary to attain it (see, to that effect, judgment of 26 October 2010, Schmelz, C‑97/09, EU:C:2010:632, paragraph 58).