Judgment_paragraph 47 · Malvino Cervati and Società Malvi Sas di Cervati Malvino v Agenzia delle Dogane and Agenzia delle Dogane – Ufficio delle Dogane di Livorno (C-131/14)

47As regards the circumstances that would allow for a finding of such a subjective element, it is clear from the case-law of the Court that, in order for it to be considered that the essential aim of a mechanism such as that at issue in the main proceedings is to confer an undue advantage on the second buyer in the European Union, it is necessary that the imports be intended to confer such an advantage on that buyer and that the transactions be devoid of any economic and commercial justification for the importers and the other operators involved in the mechanism, a matter which it is for the referring court to establish (see, by analogy, judgments in SICES and Others, C‑155/13, EU:C:2014:145, paragraph 37, and Cimmino and Others, C‑607/13, EU:C:2015:448, paragraph 65).