Judgment_paragraph 61 · K (C-322/11)

61In order for a national measure restricting a freedom of movement guaranteed by the Treaty 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, Test Claimants in the Thin Cap Group Litigation, paragraph 74; and SIAT, paragraph 40).