The Resource A pan-European GAAR? Some (un)expected consequences of the proposed EU Tax Avoidance Directive combined with the Dzodzi line of cases

A pan-European GAAR? Some (un)expected consequences of the proposed EU Tax Avoidance Directive combined with the Dzodzi line of cases

Label
A pan-European GAAR? Some (un)expected consequences of the proposed EU Tax Avoidance Directive combined with the Dzodzi line of cases
Title
A pan-European GAAR? Some (un)expected consequences of the proposed EU Tax Avoidance Directive combined with the Dzodzi line of cases
Creator
Subject
Language
eng
Summary
On 28 January 2016, the European Commission published the "proposal for a council directive laying down rules against tax avoidance practices that directly affect the functioning of the internal market". This proposed directive incorporates six anti-avoidance rules in specific fields including a fully-fledged General Anti-Avoidance Rule (the proposed EU GAAR). This current note examines the proposed EU GAAR and the so-called case law on extension of the effects of EU law on purely domestic situations (frequently labelled as the "Dzodzi" line of cases after Massam Dzodzi v Belgian State)
Citation source
In: British tax review. - London. - (2016),
http://library.link/vocab/creatorName
Báez Moreno, A
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • GAAR
  • ATAD
  • EU law
  • domestic tax law
Label
A pan-European GAAR? Some (un)expected consequences of the proposed EU Tax Avoidance Directive combined with the Dzodzi line of cases
Instantiates
Publication
Label
A pan-European GAAR? Some (un)expected consequences of the proposed EU Tax Avoidance Directive combined with the Dzodzi line of cases
Publication

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