21The Court has likewise held that that concept is objective in nature and that it applies without regard to the purpose or results of the transactions concerned and without its being necessary for the tax authorities to carry out inquiries to determine the intention of the taxable person in question or for them to take account of the intention of a trader other than that taxable person involved in the same chain of supply (see, to this effect, Optigen and Others, paragraphs 44 to 46, 51 and 55; Halifax and Others, paragraphs 56 and 57; Joined Cases C-439/04 and C-440/04 Kittel and Recolta Recycling [2006] ECR I-6161, paragraphs 41 to 44; and Newey, paragraph 41).
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