40In order for a restriction on the freedom to provide services to be justified by the need to combat tax evasion and avoidance, the specific objective of that restriction must be to prevent conduct consisting in the creation of wholly artificial arrangements which do not reflect economic reality, with a view to escaping the tax normally due on the profits generated by activities carried out on the national territory (see, to that effect, Cadbury Schweppes and Cadbury Schweppes Overseas, paragraph 55, and Test Claimants in the Thin Cap Group Litigation, cited above, paragraph 74).