39As regards, in the first place, the objective of preventing tax evasion, even if a requirement such as that at issue in the main proceedings is capable of preventing detriment to the State where the inaction of the taxable person who has failed to lodge his claim in insolvency proceedings is the consequence of conduct suggesting collusion between that person and the debtor, it must be pointed out that the application of that requirement results in the systematic refusal of the right to a reduction of the taxable amount in the event of failure to lodge the claim, which is tantamount to a general presumption of tax evasion going beyond what is necessary to attain the objective of preventing tax evasion (see, by analogy, judgment of 7 September 2017, Eqiom and Enka, C‑6/16, EU:C:2017:641, paragraph 31 and the case-law cited).