76In that regard, since, as has been pointed out in paragraph 35 of the present judgment, preventing possible tax evasion, avoidance and abuse is an objective recognised and encouraged by the VAT Directive (see inter alia, to this effect, judgment in Halifax and Others, C‑255/02, EU:C:2006:121, paragraph 71), investigative measures carried out in the context of a criminal procedure with a view, in particular, to prosecuting offences in that sphere have an aim which meets an objective of general interest recognised by the European Union.
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