Judgment_paragraph 37 · Foggia - Sociedade Gestora de Participações Sociais SA v Secretário de Estado dos Assuntos Fiscais (C-126/10)

37It follows from the case-law of the Court that, in order to determine whether the planned operation has such an objective, the competent national authorities may not confine themselves to applying predetermined general criteria but must subject each particular case to a general examination of the operation in question. Indeed, the laying down of a general rule automatically excluding certain categories of operations from the tax advantage, without account being taken of whether or not there is actually tax evasion or avoidance, would go further than is necessary for preventing such tax evasion or avoidance and would undermine the aim pursued by Directive 90/434 (Leur-Bloem, paragraphs 41 and 44).

Foggia - Sociedade Gestora de Participações Sociais SA v Secretário de Estado dos Assuntos Fiscais (C-126/10)

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