38In that regard, it follows from the Court’s case-law that the intentions of the purchaser can – or, in certain cases, must – be taken into account in the course of an overall assessment of the circumstances of a transaction, provided that they are supported by objective evidence (see, to that effect, Case 268/83Rompelman [1985] ECR 655, paragraph 24; Case C-230/94Enkler [1996] ECR I-4517, paragraph 24; Joined Cases C-110/98 to C-147/98Gabalfrisa and Others [2000] ECR I-1577, paragraph 47; and Case C-84/09X [2010] ECR I-11645, paragraphs 47 and 51).