54As regards any abusive practice, it should be noted that such a practice can exist only if two conditions are satisfied, namely, first, that the transactions concerned, while fulfilling the conditions laid down by the relevant provisions of that directive and the national legislation transposing it, result in the accrual of a tax advantage the grant of which would be contrary to the purpose of those provisions and, secondly, that it is apparent from a number of objective factors that the essential aim of the transactions concerned is solely to obtain that tax advantage (see, in particular, judgments of 17 December 2015, WebMindLicenses, C‑419/14, EU:C:2015:832, paragraph 36; of 10 July 2019, Kuršu zeme, C‑273/18, EU:C:2019:588, paragraph 35; and of 18 June 2020, KrakVet Marek Batko, C‑276/18, EU:C:2020:485, paragraph 85).
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