Judgment_paragraph 44 · Dyrektor Izby Administracji Skarbowej w Warszawie v W. Sp. z o.o (C-114/22)

44As regards abuse of rights, it follows from settled case-law that, in the sphere of VAT, an abusive practice can be found to exist only if, first, the transactions concerned, notwithstanding formal application of the conditions laid down by the relevant provisions of Directive 2006/112 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, second, it is apparent from a number of objective factors that the essential aim of those transactions is solely to obtain that tax advantage (judgments of 21 February 2006, Halifax and Others, C‑255/02, EU:C:2006:121, paragraphs 74 and 75; of 17 December 2015, WebMindLicenses, C‑419/14, EU:C:2015:832, paragraph 36; and of 15 September 2022, HA.EN., C‑227/21, EU:C:2022:687, paragraph 35).

Dyrektor Izby Administracji Skarbowej w Warszawie v W. Sp. z o.o (C-114/22)

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