Judgment_paragraph 47 · John Cockerill SA v État belge (C-135/24)

47In that regard, it is apparent from the case-law of the Court that, in order for national legislation to be regarded as seeking to prevent fraud and abuse, its specific objective must be to prevent conduct involving the creation of wholly artificial arrangements which do not reflect economic reality, the aim of which is unduly to obtain a tax advantage. However, a general presumption of fraud and abuse cannot justify a tax measure which undermines the objectives of a directive (see, to that effect, order of 14 June 2018, GS, C‑440/17, EU:C:2018:437, paragraphs 43 and 44 and the case-law cited).

John Cockerill SA v État belge (C-135/24)

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