Judgment_paragraph 68 · X BV v Staatssecretaris van Financiën (C-585/22)

68In order to determine whether a transaction pursues an objective of fraud and abuse, the competent national authorities may not confine themselves to applying predetermined general criteria, but must carry out an individual examination of the whole transaction at issue. The imposition of a general tax measure automatically excluding certain categories of taxpayers from the tax advantage, without the tax authorities being obliged to provide even prima facie evidence of fraud and abuse, would go further than is necessary for preventing fraud and abuse (judgment of 7 September 2017, Eqiom and Enka, C‑6/16, EU:C:2017:641, paragraph 32 and the case-law cited).

X BV v Staatssecretaris van Financiën (C-585/22)

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