The General Anti-Abuse Rule of the Parent-Subsidiary Directive

Filip Debelva · Joris Luts

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Taxation and Legal Issues Corporate Taxation and Avoidance EU Law and Policy Analysis

Abstract

With the adoption of a new general anti-abuse rule in the EU Parent-Subsidiary Directive (2011/96), the EU legislator has reinforced the position of EU Member States in countering abusive practices. This is the second amendment in a short period, which follows the adoption of the “anti-hybrid” provision. In this article, the authors discuss the new general anti-abuse rule and its interplay with other (domestic and treaty-based) anti-abuse rules.

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2015The relationship between primary and secondary law in the EU 2005Directives in EC Law 2013Abuse of Law in European Tax Law: An Overview and Some Recent Trends in the Direct and Indirect Tax Case Law of the ECJ – Part 1

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2017Abuse and Aggressive Tax Planning: Between OECD and EU Initiatives – The Dividing Line between Intended and Unintended Double Non-Taxation 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

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