34In that connection, it should be recalled that, according to settled case-law, a national measure restricting the free movement of capital may be justified where it specifically targets wholly artificial arrangements which do not reflect economic reality and the sole purpose of which is to avoid the tax normally payable on the profits generated by activities carried out on the national territory (see, to that effect, Case C-524/04 Test Claimants in the Thin Cap Group Litigation [2007] ECR I-2107, paragraphs 72 and 74, and Case C-182/08 Glaxo Wellcome [2009] ECR I-8591, paragraph 89).
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