Judgment_paragraph 24 · A v Finanzamt M (C-596/21)

24That being so, the prevention of possible tax evasion, tax avoidance and abuse is an objective recognised and encouraged by Directive 2006/112, with the result that individuals cannot fraudulently or improperly avail themselves of the rules of EU law. It is therefore for national authorities and courts to refuse the right to deduct if it is established, on the basis of objective elements, that this right is being relied on for fraudulent or abusive ends (see order of 14 April 2021, Finanzamt Wilmersdorf, C‑108/20, EU:C:2021:266, paragraph 21, and judgment of 11 November 2021, Ferimet, C‑281/20, EU:C:2021:910, paragraph 45 and the case-law cited).