TY - JOUR
T1 - When are Domestic Anti-Avoidance Rules in Breach of Primary and Secondary EU Law?
T2 - Comments Based on Recent Judgements from the European Court of Justice
AU - Bundgaard, Jakob
AU - Schmidt, Peter Koerver
AU - Tell, Michael
AU - Laursen, Anders Nørgaard
AU - Aarup, Lars Bo
PY - 2018
Y1 - 2018
N2 - Based on the ECJ decisions in Eqiom SAS (Case C-6/16), as well as Joined Cases Deister Holding (Case C-504/16) and Juhler Holding (Case C-613/16), the authors discuss the interplay between Member States’ domestic antiavoidance rules, the Parent-Subsidiary Directive and the basic freedoms. In addition, the article contains a discussion on the degree to which the EU prohibition of abuse can be invokedeven in the absence of national anti-avoidance measures.
AB - Based on the ECJ decisions in Eqiom SAS (Case C-6/16), as well as Joined Cases Deister Holding (Case C-504/16) and Juhler Holding (Case C-613/16), the authors discuss the interplay between Member States’ domestic antiavoidance rules, the Parent-Subsidiary Directive and the basic freedoms. In addition, the article contains a discussion on the degree to which the EU prohibition of abuse can be invokedeven in the absence of national anti-avoidance measures.
M3 - Journal article
SN - 0014-3138
VL - 54
SP - 130
EP - 139
JO - European Taxation
JF - European Taxation
IS - 4
ER -