Judgment_paragraph 46 · Edward Cussens and Others v T. G. Brosman (C-251/16)

46Where an abusive practice has been found to exist, the transactions involved must be redefined so as to re-establish the situation that would have prevailed in the absence of the transactions constituting that abusive practice. That redefinition must, however, go no further than is necessary for the correct charging of the VAT and the prevention of tax evasion (see, to that effect, judgment in Halifax, paragraphs 92, 94 and 98, and judgment of 22 December 2010, Weald Leasing, C‑103/09, EU:C:2010:804, paragraphs 48 and 52).