42As regards, in the second place, whether the essential aim of a transaction is solely to obtain that tax advantage, the Court has already held in the sphere of VAT that, where the taxable person has a choice between two transactions, he is not obliged to choose the one which involves paying the higher amount of VAT but, on the contrary, may choose to structure his business so as to limit his tax liability (see, inter alia, judgments in Halifax and Others, C‑255/02, EU:C:2006:121, paragraph 73; Part Service, C‑425/06, EU:C:2008:108, paragraph 47; and Weald Leasing, C‑103/09, EU:C:2010:804, paragraph 27). Taxable persons are thus generally free to choose the organisational structures and the form of transactions which they consider to be most appropriate for their economic activities and for the purpose of limiting their tax burdens (judgment in RBS Deutschland Holdings, C‑277/09, EU:C:2010:810, paragraph 53).
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