ScholarLens Back to search
2018•European TaxationRequires access

When Are Domestic Anti-Avoidance Rules in Breach of Primary and Secondary EU Law? – Comments Based on Recent ECJ Decisions

J. Bundgaard, Peter Koerver Schmidt, Michael Tell, Anders Nørgaard Laursen, Lars Bo Aarup

Open publisher page 5 citations

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 anti-avoidance 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.

About this research paper

What this paper is about

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 anti-avoidance 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.

Why it matters

OpenAlex reports 5 citations for this work. Citation counts describe recorded attention and do not establish research quality.

Key contribution

A contribution statement is not available in the OpenAlex record.

Method / approach

Method details are not available in the OpenAlex metadata.

Main findings

Findings are not separately available in the OpenAlex metadata.

Limitations

Limitations are not available in the OpenAlex metadata.

Applications

Application details are not available in the OpenAlex metadata.

Available 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 anti-avoidance 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.

Key concepts: Directive, Member states, Law, Political science, Law and economics, Business, European union, Economics

Related papers

Related paper 1Related paper 2Related paper 3
Back to paper searchBrowse research topicsOriginal source
When Are Domestic Anti-Avoidance Rules in Breach of Primary and Secondary EU Law? – Comments Based on Recent ECJ Decisions — Research Paper | ScholarLens