28It must also be borne in mind that the prevention of tax evasion, avoidance and abuse is an objective recognised and encouraged by the VAT Directive. Similarly, the Court has repeatedly held that EU law cannot be relied on for abusive or fraudulent ends. It is, therefore, for the national courts and judicial authorities to refuse the right to a refund of VAT unduly invoiced and paid but not due, if it is shown, in the light of objective factors, that that right is being relied on for fraudulent or abusive ends (see, to that effect, judgment of 28 July 2016, Astone, C‑332/15, EU:C:2016:614, paragraph 50 and the case-law cited).
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