33Such a finding requires also a subjective element to the effect that it must be apparent from a number of objective factors that the essential aim of the transactions concerned is to obtain an undue advantage. The prohibition of abuse is not relevant where the economic activity carried out may have some explanation other than the mere attainment of an advantage (Halifax and Others, paragraph 75). The existence of such an element relating to the intention of operators may be established, in particular, by proof of the purely artificial nature of the transactions (see, to that effect, Emsland-Stärke, paragraph 53, and Case C-425/06 Part Service [2008] ECR I-897, paragraph 62).
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