The Resource Anti-abuse measures in the area of direct taxation : towards converging standards under treaty freedoms and EU Directives?

Anti-abuse measures in the area of direct taxation : towards converging standards under treaty freedoms and EU Directives?

Label
Anti-abuse measures in the area of direct taxation : towards converging standards under treaty freedoms and EU Directives?
Title
Anti-abuse measures in the area of direct taxation : towards converging standards under treaty freedoms and EU Directives?
Creator
Subject
Language
eng
Summary
In recent years the Court of Justice of the European Union (CJEU) has developed a doctrine concerning the abuse of law in the area of direct taxation, providing Member States with a (rough) framework of criteria they have to take into account when applying domestic anti-abuse measures. The cornerstones of this doctrine have been shaped within the sphere of the fundamental freedoms of the Treaty on the Functioning of the European Union (TFEU), and the CJEU is now asked to apply this doctrine also with respect to domestic anti-Directive shopping rules. In this editorial the author discusses the latest developments in this respect and states that a coherent approach by the Court in this area will be of importance for the interpretation of current harmonization measures (in particular, the Anti-Tax Avoidance Directive)
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 26 (2017), no. 2 ; p. 60-66
http://library.link/vocab/creatorName
Cordewener, A
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ATAD
  • direct tax
  • ECJ case law
  • fundamental freedoms
  • EU Treaty
  • ATAD
Label
Anti-abuse measures in the area of direct taxation : towards converging standards under treaty freedoms and EU Directives?
Instantiates
Publication
Label
Anti-abuse measures in the area of direct taxation : towards converging standards under treaty freedoms and EU Directives?
Publication

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