49The principle of prohibition of fraud and abuse of rights, expressed by that case‑law, is a general principle of EU law which individuals must comply with. The application of EU legislation cannot be extended to cover transactions carried out for the purpose of fraudulently or wrongfully obtaining advantages provided for by EU law (see, to that effect judgments of 5 July 2007, Kofoed, C‑321/05, EU:C:2007:408, paragraph 38, and of 22 November 2017, Cussens and Others, C‑251/16, EU:C:2017:881, paragraph 27).
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