(a) has as its principal objective or as one of its principal objectives tax evasion or tax avoidance; the fact that one of the operations referred to in Article 1 is not carried out for valid commercial reasons such as the restructuring or rationalization of the activities of the companies participating in the operation may constitute a presumption that the operation has tax evasion or tax avoidance as its principal objective or as one of its principal objectives;
a) som hovedformaal eller som et af hovedformaalene har skattesvig eller skatteunddragelse; saafremt en af de i artikel 1 omhandlede transaktioner ikke foretages ud fra forsvarlige oekonomiske betragtninger, saasom omstrukturering eller rationalisering af aktiviteterne i de selskaber, der deltager i transaktionen, kan dette skabe formodning om, at hovedformaalet eller et af hovedformaalene med transaktionen er skattesvig eller skatteunddragelse