Anti-Abuse Measures in the Area of Direct Taxation: Towards Converging Standards under Treaty Freedoms and EU Directives?

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Series Details Vol.26, No.2, April2017, p60-66
Publication Date April 2017
ISSN 0928-2750
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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. 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).

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