Show Less
You do not have access to this content

A GUIDE TO THE ANTI-TAX AVOIDANCE DIRECTIVE

WERNER HASLEHNER, KATERINA PANTAZATOU, GEORG KOFLER, ALEXANDER RUST

This book provides a concise, practical guide to the European Union’s Anti-Tax Avoidance Directive (ATAD). Presenting unique insights into the ATAD’s five specific anti-avoidance rules, its chapters explain the background of those rules, the directive’s interactions with relevant jurisprudence, and the challenges posed to the ATAD’s interpretation and implementation in domestic law.
Show Summary Details
You do not have access to this content

Chapter 3: ABUSE OF LAW AS A GENERAL PRINCIPLE OF EUROPEAN UNION (TAX) LAW

Roland Ismer

Extract

The Court of Justice of the European Union has developed a long-standing case law on the prohibition of abuse. The present contribution first briefly recapitulates the case law of the Court of Justice, both for VAT and for direct taxes. It then moves on to the implications of that case law. It will argue that the prohibition of abuse will most likely have a very limited field of application. Moreover, it will stress the importance of teleological reasoning for the determination of abuse. It will also point out that the risk of overshooting needs to be addressed, so that the finding of abuse does not lead to higher taxes than in a no-abuse situation. Finally, the contribution will discuss whether there is a single right answer to the question when it comes to ascertaining abuse or whether Member States can be given some leeway.

You are not authenticated to view the full text of this chapter or article.

Elgaronline requires a subscription or purchase to access the full text of books or journals. Please login through your library system or with your personal username and password on the homepage.

Non-subscribers can freely search the site, view abstracts/ extracts and download selected front matter and introductory chapters for personal use.

Your library may not have purchased all subject areas. If you are authenticated and think you should have access to this title, please contact your librarian.


Further information

or login to access all content.