31A national measure restricting freedom of establishment may also be justified where it is designed to combat wholly artificial arrangements, aimed at circumventing the legislation of the Member State concerned (see, to this effect, Case C‑264/96 ICI EU:C:1998:370, paragraph 26; Case C‑324/00 Lankhorst-Hohorst EU:C:2002:749, paragraph 37; Case C‑9/02 de Lasteyrie du Saillant EU:C:2004:138, paragraph 50; and Marks & Spencer EU:C:2005:763, paragraph 57).
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