The Resource Unionsrechtliche Legitimation unilateraler Missbrauchsbekämpfung am Beispiel des deutschen Paragr. 50d Abs 3 EStG = Sec 50d Para 3 of the German ITA as an example of the legitimation of unilateral anti-abuse measures within the EU

Unionsrechtliche Legitimation unilateraler Missbrauchsbekämpfung am Beispiel des deutschen Paragr. 50d Abs 3 EStG = Sec 50d Para 3 of the German ITA as an example of the legitimation of unilateral anti-abuse measures within the EU

Label
Unionsrechtliche Legitimation unilateraler Missbrauchsbekämpfung am Beispiel des deutschen Paragr. 50d Abs 3 EStG = Sec 50d Para 3 of the German ITA as an example of the legitimation of unilateral anti-abuse measures within the EU
Title
Unionsrechtliche Legitimation unilateraler Missbrauchsbekämpfung am Beispiel des deutschen Paragr. 50d Abs 3 EStG = Sec 50d Para 3 of the German ITA as an example of the legitimation of unilateral anti-abuse measures within the EU
Creator
Subject
Language
  • ger
  • eng
Summary
The Court of Justice of the European Union is continually deciding cases regarding national anti-abuse measures. The German SAAR anchored in Sec 50d para 3 German ITA was found to be incompatible with the EU law and therefore has to be adjusted. The authors provide a suggestion for solving this violation of EU law, taking into account both requirements by the European Court for a unilateral anti-abuse provision and the transformation of Art 6 ATAD into Austrian tax law
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 30 (2020), no. 12 ; p. 678-690
http://library.link/vocab/creatorName
  • Rothe, S
  • Schade, F
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • ECJ case law
  • anti-avoidance
  • ATAD
Label
Unionsrechtliche Legitimation unilateraler Missbrauchsbekämpfung am Beispiel des deutschen Paragr. 50d Abs 3 EStG = Sec 50d Para 3 of the German ITA as an example of the legitimation of unilateral anti-abuse measures within the EU
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2020/R-S/SWI/12_678-690.pdf
Instantiates
Publication
Note
20110811
Label
Unionsrechtliche Legitimation unilateraler Missbrauchsbekämpfung am Beispiel des deutschen Paragr. 50d Abs 3 EStG = Sec 50d Para 3 of the German ITA as an example of the legitimation of unilateral anti-abuse measures within the EU
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2020/R-S/SWI/12_678-690.pdf
Publication
Note
20110811

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