22 In that regard, that court notes that, in accordance with paragraph 71 of the judgment of 21 January 2010, SGI (C‐311/08, EU:C:2010:26), compliance with the principle of proportionality requires that, in a situation where it cannot be excluded that a transaction does not correspond to that which would have been agreed upon under market conditions, the taxpayer has the opportunity, without being subject to undue administrative constraints, to provide evidence of any commercial justification that there may have been for that transaction.
22 S tim u svezi, taj sud navodi da, u skladu s točkom 71. presude od 21. siječnja 2010., SGI (C-311/08, EU:C:2010:26), poštovanje načela proporcionalnosti zahtijeva da, u slučaju kada se ne može isključiti da transakcija ne odgovara onome što se dogovorilo pod tržišnim uvjetima, porezni obveznik ima mogućnost da bez pretjeranih administrativnih ograničenja podnese dokaze koji se odnose na moguće poslovne razloge zbog kojih je zaključena ta transakcija.Eurlex2018q4 Eurlex2018q4