35In that regard, it should be pointed out that preventing possible tax evasion, avoidance and abuse is an objective recognised and encouraged by the VAT Directive and that the effect of the principle that abusive practices are prohibited, which applies to the field of VAT, is to bar wholly artificial arrangements which do not reflect economic reality and are set up with the sole aim of obtaining a tax advantage (see, to this effect, judgments in Halifax and Others, C‑255/02, EU:C:2006:121, paragraph 70, and Newey, C‑653/11, EU:C:2013:409, paragraph 46 and the case-law cited).
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