28The Court has also held that that concept is objective in nature and that it applies without regard to the purpose or results of the transactions concerned and without its being necessary for the tax authorities to carry out inquiries to determine the intention of the taxable person in question or for them to take account of the intention of a trader other than that taxable person involved in the same chain of supply (judgment of 21 November 2013, Dixons Retail, C‑494/12, EU:C:2013:758, paragraph 21 and the case-law cited).
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