38Thus, Article 11(1)(a) of Directive 90/434 reflects the general Community law principle that abuse of rights is prohibited. Individuals must not improperly or fraudulently take advantage of provisions of Community law. The application of Community legislation cannot be extended to cover abusive practices, that is to say, transactions carried out not in the context of normal commercial operations, but solely for the purpose of wrongfully obtaining advantages provided for by Community law (see, to that effect, Case C-212/97 Centros [1999] ECR I-1459, paragraph 24; Case C-255/02 Halifax and Others [2006] ECR I-1609, paragraphs 68 and 69; Case C-456/04 Agip Petroli [2006] ECR I-3395, paragraphs 19 and 20; and Case C-196/04 Cadbury Schweppes and Cadbury Schweppes Overseas [2006] ECR I-7995, paragraph 35).
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