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

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Abstrakt

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.
OriginalsprogEngelsk
TidsskriftEuropean Taxation
Vol/bind54
Udgave nummer4
Sider (fra-til)130-139
ISSN0014-3138
StatusUdgivet - 2018

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