42In that regard, it must be recalled that, in accordance with settled case-law of the Court, EU law cannot be relied on for abusive or fraudulent ends (see, inter alia, the judgments in Halifax and Others, C‑255/02, EU:C:2006:121, paragraph 68, and SICES and Others, C‑155/13, EU:C:2014:145, paragraph 29).
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