When are Domestic Anti-Avoidance Rules in Breach of Primary and Secondary EU Law? Comments Based on Recent Judgements from the European Court of Justice

Jakob Bundgaard, Peter Koerver Schmidt, Michael Tell, Anders Nørgaard Laursen, Lars Bo Aarup

Publikation: Bidrag til tidsskriftTidsskriftartikelForskningpeer review


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 invoked
even in the absence of national anti-avoidance measures.
TidsskriftEuropean Taxation
Udgave nummer4
Sider (fra-til)130-139
StatusUdgivet - 2018