Abuse of Law in European Taxation
This book explores the meaning and the impact of the concept of abuse of law in European taxation. Fighting abusive arrangements has gained prominence along three different dimensions: as a methodological tool to constrain access to tax benefits under EU law, as a ground of justification for disadvantageous treatment of cross-border activities and investment, and as a policy goal underlying recent...
This book explores the meaning and the impact of the concept of abuse of law in European taxation. Fighting abusive arrangements has gained prominence along three different dimensions: as a methodological tool to constrain access to tax benefits under EU law, as a ground of justification for disadvantageous treatment of cross-border activities and investment, and as a policy goal underlying recent...