Judgment_paragraph 47 · Edward Cussens and Others v T. G. Brosman (C-251/16)

47It follows from that case-law that application in the sphere of VAT of the principle that abusive practices are prohibited entails first determining the situation that would have prevailed in the absence of the transactions constituting such a practice and then assessing that redefined situation in the light of the relevant provisions of national law and of the Sixth Directive.