115In order to comply with the principle of proportionality, a measure pursuing such a specific objective of combating wholly artificial arrangements should, on the contrary, enable the national courts to carry out a case-by-case examination, having regard to the particular features of each case and taking objective elements as its basis, in order to assess the abusive or fraudulent conduct of the persons concerned (see, to that effect, judgment of 6 March 2018, SEGRO and Horváth, C‑52/16 and C‑113/16, EU:C:2018:157, paragraph 117 and the case-law cited).
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