Judgment_paragraph 56 · 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)

56On the contrary, as has been pointed out in paragraphs 43 and 46 of the present judgment, that refusal addresses the principle that rules of EU law cannot be relied on for abusive or fraudulent ends as the application of those rules cannot be extended to cover abusive, let alone fraudulent, practices (see, to that effect, judgments in Halifax and Others, EU:C:2006:121, paragraphs 68 and 69, and Collée, C‑146/05, EU:C:2007:549, paragraph 38).