Judgment of the Court (Seventh Chamber) of 24 February 2022.#Pharmacie populaire – La Sauvegarde SCRL v État belge and Pharma Santé – Réseau Solidaris SCRL v État belge.#Requests for a preliminary ruling from the Cour d'appel de Liège.#Reference for a preliminary ruling – Freedom to provide services – Article 56 TFUE – Restrictions – Tax legislation – Corporation tax – Obligation for purchasers of services to draw up and submit supporting documents to the tax authorities concerning amounts invoiced by suppliers of services established in another Member State – No such obligation regarding purely domestic supplies of services – Justification – Effectiveness of fiscal supervision – Proportionality.#Joined Cases C-52/21 and C-53/21.