35In the sphere of VAT, two conditions must be met in order to find that an abusive practice exists. First, the transactions concerned, notwithstanding formal application of the conditions laid down by the relevant provisions of the VAT Directive and the national legislation transposing it, must result in the accrual of a tax advantage the grant of which would be contrary to the purpose of those provisions. Second, it must be apparent from a number of objective factors that the essential aim of the transactions concerned is solely to obtain that tax advantage (see, to that effect, judgments of 21 February 2006, Halifax and Others, C‑255/02, EU:C:2006:121, paragraphs 74 and 75, and of 11 November 2021, Ferimet, C‑281/20, EU:C:2021:910, paragraph 54 and the case-law cited). Within that framework, it is for the national court to verify in accordance with the rules of evidence of national law whether action constituting an abusive practice has taken place. However, the Court, when giving a preliminary ruling, may, where appropriate, provide clarification designed to give the national court guidance in its interpretation (see, to that effect, judgment of 21 February 2006, Halifax and Others, C‑255/02, EU:C:2006:121, paragraphs 76 and 77).
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