Abuse of law in European tax law: an overview and some recent trends in the direct and indirect tax case law of the ECJ — part 2

Weber Dennis M.
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Weber Dennis M.: Amsterdam Centre for Tax law (ACTL), Amsterdam, Holland

Вестник Финансового университета, 2013, issue 3, 6-27

Abstract: This paper examines the right of the EU Member States to combat abuse, as defined in the case law of the European Court, in particular, the balance between enforcement of the principle of legal certainty, the right to choose the most favourable fiscal route and the right of states to combat tax avoidance. Part 2 analyses, inter alia, how specific an anti-abuse provisions should be, the burden of proof, tax jurisdiction shopping and the consequences of abuse

Keywords: НАРУШЕНИЕ; УКЛОНЕНИЕ ОТ УПЛАТЫ НАЛОГОВ; ИСКУССТВЕННЫЕ СТРУКТУРЫ; ОБЩИЙ ПРИНЦИП ПРАВА В ЕС; ВЫБОР НАЛОГОВОЙ ЮРИСДИКЦИИ (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:scn:031255:15377449

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