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

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

CBS Law

Publikation: Bidrag til tidsskrift › Tidsskriftartikel › Forskning › peer review

Abstract

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.

Originalsprog	Engelsk
Tidsskrift	European Taxation
Vol/bind	54
Udgave nummer	4
Sider (fra-til)	130-139
ISSN	0014-3138
Status	Udgivet - 2018

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Citationsformater

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title = "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",

abstract = "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{\textquoteright} 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.",

author = "Jakob Bundgaard and Schmidt, \{Peter Koerver\} and Michael Tell and Laursen, \{Anders N{\o}rgaard\} and Aarup, \{Lars Bo\}",

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pages = "130--139",

journal = "European Taxation",

issn = "0014-3138",

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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 invoked even 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 invoked even 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 -