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

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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.

Original language	English
Journal	European Taxation
Volume	54
Issue number	4
Pages (from-to)	130-139
ISSN	0014-3138
Publication status	Published - 2018

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@article{e1470afe22ba4e9aaf221bb98fe8bbdb,

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 invokedeven 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}",

year = "2018",

language = "English",

volume = "54",

pages = "130--139",

journal = "European Taxation",

issn = "0014-3138",

publisher = "IBFD",

number = "4",

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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 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 -