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

Research output: Contribution to journalJournal articleResearchpeer-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.
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.
LanguageEnglish
JournalEuropean Taxation
Volume54
Issue number4
Pages130-139
ISSN0014-3138
StatePublished - 2018

Cite this

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

In: European Taxation, Vol. 54, No. 4, 2018, p. 130-139.

Research output: Contribution to journalJournal articleResearchpeer-review

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