Judgment_paragraph 61 · Deister Holding AG and Juhler Holding A/S v Bundeszentralamt für Steuern (C-504/16, C-613/16)

61Therefore, a general presumption of fraud and abuse cannot justify either a fiscal measure which compromises the objectives of a directive or a fiscal measure which prejudices the enjoyment of a fundamental freedom guaranteed by the treaties (judgment of 7 September 2017, Eqiom and Enka, C‑6/16, EU:C:2017:641, paragraph 31 and the case-law cited).