According to economic theory, minimizing costs and thereby maximizing profits is, for businesses, the key to success and indeed survival in a competitive environment. However, if the European Court of Justice follows the solutions offered by the Advocates General Kokott and Maduro in the cases of Centralan, Halifax, BUPA and the University of Huddersfield, the environment for businesses throughout the European Union, which are concerned with keeping their tax burdens to a minimum, could radically change. In this article, the author explains why the ECJ should not follow Advocate General Maduro's recommendations.