Judgment_paragraph 42 · Staatssecretaris van Financiën v Schoenimport ‘Italmoda’ Mariano Previti vof and Turbu.com BV and Turbu.com Mobile Phone’s BV v Staatssecretaris van Financiën (C-131/13, C-163/13, C-164/13)

42In order to answer that question, it must be recalled, at the outset, that preventing possible tax evasion, avoidance and abuse is an objective recognised and encouraged by the Sixth Directive (see, inter alia, judgments in Halifax and Others, C‑255/02, EU:C:2006:121, paragraph 71; Kittel and Recolta Recycling, C‑439/04 and C‑440/04, EU:C:2006:446, paragraph 54; and Mahagében and Dávid, C‑80/11 and C‑142/11, EU:C:2012:373, paragraph 41).