Point 3. · Edward Cussens and Others v T. G. Brosman (C-251/16)

Contents

1. The principle that abusive practices are prohibited must b…
2. Sixth Council Directive 77/388/EEC of 17 May 1977 on the h…
3. The principle that abusive practices are prohibited must b…
4. The principle that abusive practices are prohibited must b…
5. The principle that abusive practices are prohibited must b…

3.The principle that abusive practices are prohibited must be interpreted as meaning that, in order to determine, on the basis of paragraph 75 of the judgment of 21 February 2006, Halifax and Others (C‑255/02, EU:C:2006:121), whether the essential aim of the transactions at issue in the main proceedings is to obtain a tax advantage, account should be taken of the objective of the leases preceding the sales of immovable property at issue in the main proceedings in isolation.

Edward Cussens and Others v T. G. Brosman (C-251/16)

Edward Cussens and Others v T. G. Brosman (C-251/16)

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