63In the second place, it must be noted that the principle of prohibition of fraud and abuse of rights is a general principle of EU law with which individuals must comply. The application of EU legislation cannot be extended to cover transactions carried out for the purpose of fraudulently or wrongfully obtaining advantages provided for by EU law (judgment of 28 October 2020, Kreis Heinsberg, C‑112/19, EU:C:2020:864, paragraph 46 and the case-law cited).
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