115However, it is also settled case-law that such a justification is permissible only in so far as it specifically targets wholly artificial arrangements pursuing such an aim (see, to that effect, judgments of 12 September 2006, Cadbury Schweppes and Cadbury Schweppes Overseas, C‑196/04, EU:C:2006:544, paragraphs 51 and 55 and the case-law cited, and of 13 March 2007, Test Claimants in the Thin Cap Group Litigation, C‑524/04, EU:C:2007:161, paragraphs 72 and 74).
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