+Article 5 Fraud and abuse
---+Article 5 1.
---+Article 5 2.

Article 5 Fraud and abuse

1. Vue d’ensemble

Intitulé	Réglementation
Article 5 1.	This Directive shall not preclude the application of domestic or agreement-based provisions required for the prevention of fraud or abuse.
Article 5 2.	Member States may, in the case of transactions for which the principal motive or one of the principal motives is tax evasion, tax avoidance or abuse, withdraw the benefits of this Directive or refuse to apply this Directive.

Exigences
Source	Exigence

Normes
Source	Exigence