Opinion of Advocate General Bobek delivered on 23 September 2021.#NE v Bezirkshauptmannschaft Hartberg-Fürstenfeld.#Request for a preliminary ruling from the Landesverwaltungsgericht Steiermark.#Reference for a preliminary ruling – Freedom to provide services – Posting of workers – Directive 2014/67/EU – Article 20 – Penalties – Proportionality – Direct effect – Principle of the primacy of EU law.#Case C-205/20.