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
  • 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
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2016/A-D/BTR/2_143-151.zip
Instantiates
Publication
Note
20160714
Label
A pan-European GAAR? Some (un)expected consequences of the proposed EU Tax Avoidance Directive combined with the Dzodzi line of cases
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2016/A-D/BTR/2_143-151.zip
Publication
Note
20160714

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