Judgment_paragraph 51 · Imofloresmira - Investimentos Imobiliários SA v Autoridade Tributária e Aduaneira (C-672/16)

51It that regard, it should be noted that preventing possible tax evasion, avoidance and abuse is an objective recognised and encouraged by the VAT Directive, as is recalled in Article 131 (judgment of 29 April 2004, Gemeente Leusden and Holin Groep, C‑487/01 and C‑7/02, EU:C:2004:263, paragraph 76).