41In order to establish the existence of the second element, which relates to the intention of operators, account may be taken, in particular, of the purely artificial nature of the transactions concerned (see, to that effect, judgments of 14 December 2000 in Emsland-Stärke, C‑110/99, EU:C:2000:695, paragraphs 53 and 58; of 21 February 2006 in Halifax and Others, C‑255/02, EU:C:2006:121, paragraph 81; of 21 February 2008 in Part Service, C‑425/06, EU:C:2008:108, paragraph 62; 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.