The Resource Case-law-based anti-avoidance measures in conflict with proportionality test : comment on the ECJ decision in Kofoed

Case-law-based anti-avoidance measures in conflict with proportionality test : comment on the ECJ decision in Kofoed

Label
Case-law-based anti-avoidance measures in conflict with proportionality test : comment on the ECJ decision in Kofoed
Title
Case-law-based anti-avoidance measures in conflict with proportionality test : comment on the ECJ decision in Kofoed
Creator
Subject
Language
eng
Summary
This article analyses the legality of case-law-based anti-avoidance measures with regard to EC law and the European Convention on Human Rights (ECHR). The author begins by describing the facts and the legal background to the European Court of Justice (ECJ) findings in Kofoed. Then, the Advocate General's Opinion and the ECJ's decision are reported. Finally, such anti-avoidance measures applying in respect of cross-border company reorganizations are tested against EC law and the ECHR
Citation source
In: European taxation. - Amsterdam. - Vol. 47 (2007),
http://library.link/vocab/creatorName
Zalasiński, A
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • anti-avoidance
  • cross-border reorganization
  • share exchange
  • Merger Directive
  • human rights
Label
Case-law-based anti-avoidance measures in conflict with proportionality test : comment on the ECJ decision in Kofoed
Instantiates
Publication
Label
Case-law-based anti-avoidance measures in conflict with proportionality test : comment on the ECJ decision in Kofoed
Publication

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