Judgment_paragraph 41 · Mahagében Kft v Nemzeti Adó- és Vámhivatal Dél-dunántúli Regionális Adó Főigazgatósága and Péter Dávid v Nemzeti Adó- és Vámhivatal Észak-alföldi Regionális Adó Főigazgatósága (C-80/11, C-142/11)

41Secondly, it must be recalled that preventing possible tax evasion, avoidance and abuse is an objective recognised and encouraged by Directive 2006/112 (see, inter alia, Halifax and Others, paragraph 71; Case C-285/09 R. [2010] ECR I-12605, paragraph 36; and Case C-504/10 Tanoarch [2011] ECR I-10853, paragraph 50). In that regard, the Court has already held that EU law cannot be relied on for abusive or fraudulent ends (see, inter alia, Case C-32/03 Fini H [2005] ECR I-1599, paragraph 32; Halifax and Others, paragraph 68; and Kittel and Recolta Recycling, paragraph 54).