“…on the basis of the abuse of rights doctrine that had been established by the CJEU in Halifax plc v Customs and Excise Comrs (Joined Cases C-255/02 & C-223/03) [2006] STC 919, [2006] Ch 387 (‘Halifax’). That case held that prevention of tax evasion is an objective recognised and encouraged by the Sixth Directive. Taxable persons mus…”
“… as such’ and ‘economic activity’ are not met where the tax is evaded by the taxable person himself (see Halifax plc v Customs and Excise Comrs (Case C-255/02) [2006] STC 919, [2006] Ch 387, para 59).…”
“…the European Communities (“the CJEU”) in the Halifax case (Case C-255/02, Halifax Plc and others v Customs and Excise Commissioners, ECR I-1609, [2006] Ch 387, [2006] STC 919) and by the Court of Appeal in WHA Ltd v Revenue and Customs Commissioners [2007] EWCA Civ 728, [2007] STC 1695.…”