40Second, such a finding requires a subjective element, namely that it must be apparent from a number of objective factors that the essential aim of the transactions concerned is to obtain an undue advantage. The prohibition of abuse is not relevant where the economic activity carried out may have some explanation other than the mere attainment of an advantage (see judgments of 21 February 2006 in Halifax and Others, C‑255/02, EU:C:2006:121, paragraph 75; of 22 December 2010 in Weald Leasing, C‑103/09, EU:C:2010:804, paragraph 30; and of 13 March 2014 in SICES and Others, C‑155/13, EU:C:2014:145, paragraph 33).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.