39The failure to apply those arrangements to spare parts, taken from end‑of-life vehicles purchased from private individuals, would be contrary to the objective of the special margin scheme which seeks, as is apparent from recital 51 of Directive 2006/112, to avoid double taxation and distortions of competition between taxable persons in the area of second-hand goods (see, to that effect, judgments of 1 April 2004, Stenholmen, C‑320/02, EU:C:2004:213, paragraph 25; of 8 December 2005, Jyske Finans, C‑280/04, EU:C:2005:753, paragraph 37; and of 3 March 2011, Auto Nikolovi, C‑203/10, EU:C:2011:118, paragraph 47).
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