46The Court has held on various occasions that preventing possible tax evasion, avoidance and abuse is an objective recognised and encouraged by the Sixth Directive (see Halifax and Others, paragraph 71 and the case-law cited) and that the effect of the principle that the abuse of rights is prohibited is to bar wholly artificial arrangements which do not reflect economic reality and are set up with the sole aim of obtaining a tax advantage (see Case C-162/07 Ampliscientifica and Amplifin [2008] ECR I-4019, paragraph 28; Case C-504/10 Tanoarch [2011] ECR I-10853, paragraph 51; and Case C-326/11 J.J. Komen en Zonen Beheer Heerhugowaard [2012] ECR, paragraph 35).
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