24The French Government has concentrated its analysis on the possible justifications for such an obstacle. In that respect, it first argues that Article 167a of the CGI is not contrary to Article 52 of the Treaty, having regard to the objective pursued by that provision, namely the prevention of tax avoidance. In the government's submission, paragraph 26 of the judgment in Case C-264/96 ICI [1998] ECR I-4695 is authority for the proposition that legislation specifically aimed at excluding from a tax advantage purely artificial arrangements that are designed to circumvent tax law may constitute an imperative reason in the public interest. Therefore, it argues, a restriction on the freedom of establishment arising from a provision designed to thwart what is really an evasion of tax law may be regarded as complying with that freedom. This case concerns an example in the tax area of what the Court has regarded as the ‘abusive exercise’ of a right conferred by Community law (Case C-370/90 Singh [1992] ECR I-4265).
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