46Thirdly, that difference in treatment is justified, according to the Netherlands Government, by the objective of the fight against tax evasion and fraud and aims to prevent conduct involving the creation of wholly artificial arrangements which do not reflect economic reality with a view to evading the tax normally due on the profits generated by activities carried out on national territory.
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.