39First, with regard to the objective element, such a finding requires that it must be apparent from a combination of objective circumstances that, despite formal observance of the conditions laid down by EU rules, the purpose of those rules has not been achieved (see judgments of 14 December 2000 in Emsland-Stärke, C‑110/99, EU:C:2000:695, paragraph 52, and of 13 March 2014 in SICES and Others, C‑155/13, EU:C:2014:145, paragraph 32).
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