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been concluded with the sole purpose of tax avoidance?” The Court agreed with the Opinion of Advocate General Maduro insofar as the finding of “artificial” in the transactions should not be based on the subjective intentions of those claiming the Community right. Instead, emphasis was placed on the finding that the conduct in question could not possibly have any other purpose than to trigger the provisions of Community law in a manner contrary to their purpose. In addition, the Court also had to consider whether it was apparent from objective factors that obtaining a tax advantage was the essential aim of the transactions. In conclusion, the Court affirmed a less stringent approach towards determining abuse in matters of indirect taxation. 5.2 The concept of abuse in Part Service In Part Service, the concept of abuse was once more discussed in relation to VAT. The referring court requested guidance on whether or not an abusive practice could be found in a situation when the: “accrual of a tax advantage is the principal aim of the transaction… or if such finding can only be made if the accrual of that tax advantage constitutes the sole aim pursued, to the exclusion of other economic objectives ” Essentially the referring court asked whether the essential aim referenced in the Halifax ruling meant the one and only aim of the transaction, or the most important aim. In reply, the court referenced Advocate-General Maduro and stated that if there was some explanation other than merely the attainment of tax advantages, then there was indeed no abuse present. The reasoning here seemed to confirm the narrow interpretation of abuse, however in rereferring again to Halifax the Court clarified that for VAT purposes at least, there is an abusive practice when the tax advantage in of the opinion of the judge is the principal reason for e>GET ANSWER