42As regards, lastly, the objective relating to the prevention of tax avoidance, it must be noted that this is an objective capable of justifying a restriction on the freedom of establishment guaranteed by the Treaty. In accordance with the case-law of the Court, in order for an argument based on that justification to succeed, the specific objective of that restriction must be to prevent conduct consisting in the creation of wholly artificial arrangements which do not reflect economic reality, with a view to escaping the tax normally due on the profits generated by activities in the national territory (judgment in K, C‑322/11, EU:C:2013:716, paragraph 61 and the case-law cited).
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