“… than is required to achieve that aim, if there is a choice of equally effective measures”: see [55], referring to the opinion of Advocate General Sharpston in Case C-400/08, Commission of the European Communities v Kingdomof Spain [2011] ECR I-1915, at paragraph 89.…”
“… State sought to justify the restriction on grounds of fiscal efficiency and the prevention of tax evasion. The case is European Commission v Kingdom of Spain (Case C-400/08) [2011] ECR I-1915, judgment in which was delivered on 11 December 2014 by the Fifth Chamber of the CJEU. The relevant Spanish legislation required the appoint…”