Towards a Homogeneous Theory of Abuse in EU (Direct) Tax Law

Adolfo J. Martín Jiménez

36 citations0/0 files storedBulletin for international taxation

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Taxation and Legal Issues European Law and Migration EU Law and Policy Analysis

Abstract

In this article, the author focuses on the direct and indirect tax case law of the European Court of Justice and uses this to attempt to determine a uniform interpretation of the principle of the prohibition of the abuse of EU tax law.

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2013European Union Corporate Tax Law 2017Tax Abuse and Aggressive Tax Planning in the BEPS Era: How EU Law and the OECD Are Establishing a Unifying Conceptual Framework in International Tax Law, despite Linguistic Discrepancies 2016Final Report on Action 6 of the OECD/G20 Base Erosion and Profit Shifting Initiative: Prevention of Treaty Abuse 2020Interpreting European Law in the Light of the OECD/G20 Base Erosion and Profit Shifting Action Plan 2018The Role of the Subjective Element in Tax Abuse and Aggressive Tax Planning 2017The Proportionality Principle under EU Tax Law: General and Practical Problems Caused by Its Extensive Application – Part 1

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