35That being so, it must also be borne in mind that the prevention of tax evasion, avoidance and abuse is an objective recognised and encouraged by Directive 2006/112 (see, inter alia, Halifax and Others, paragraph 71; Kittel and Recolta Recycling, paragraph 54; Case C-285/09 R [2010] ECR I-12605, paragraph 36; Case C-504/10 Tanoarch [2011] ECR I-10853, paragraph 50; and Mahagében and Dávid, paragraph 41).
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