A New Standard of Abuse in European Tax Law?

Authors

Keywords:

abuse, European Union, ATAD

Abstract

The present paper aims to analyze if the general anti-abuse rule set up by the Directive (EU) 2016/1164 laying down rules against tax avoidance practices is compatible with the case law of the European Court of Justice. Thus, we will present a brief resume of the actual standard that the European Court of Justice adopts in cases involving abuse. In the second section we will present the GAAR stablished in the ATAD and the main critics set towards it. Finally, in the following section, we will compare the wording of the GAAR with the ECJ Case Law.

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Published

2018-06-01

How to Cite

Vieira, M. P. (2018). A New Standard of Abuse in European Tax Law?. RDTI Atual, (3), 92–117. Retrieved from https://revista.ibdt.org.br/index.php/RDTIAtual/article/view/515

Issue

No. 3 (2018)

Section

Doutrina Nacional (Double Peer Reviewed)

License

Copyright (c) 2021 Michell Przepiorka Vieira

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

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