Judgment_paragraph 43 · 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)

43In this connection, the Court has repeatedly held that EU law cannot be relied on by individuals for abusive or fraudulent ends (see, inter alia, judgments in Kittel and Recolta Recycling, EU:C:2006:446, paragraph 54; Fini H, C‑32/03, EU:C:2005:128, paragraph 32; and Maks Pen, C‑18/13, EU:C:2014:69, paragraph 26).