Add to ORKGThis research paper examines whether the prevention of Member State's taxes avoidance can justify hindrance of the TFEU freedoms. The legal research performed leads to the conclusion that, despite the fact that such justification existed in the past in the ECJ's case law, it was de facto abolished within the ambit of Case C-196/04 Cadbury Schweppes, since in this case the ECJ restricted the incidence of the tax avoidance justification only to measures aimed at preventing abuse of EU law
While the EU Treaties do not contain a general anti-abuse rule, the Court of Justice of the European...
The provisions of the EC Treaty which deal with Member State tax measures clearly seem to indicate ...
Already for some years, exit taxation has been a hot topic, especially within the EU. While this for...
Defining tax avoidance has been always a nearly impossible quest for tax lawyers. In Continental Eur...
The article deals with the limitations imposed by the free movement provisions of the Treaty on the ...
Defining tax avoidance has been always a nearly impossible quest for tax lawyers. In Continental Eur...
The Anti-Tax Avoidance Directive calls for a new chapter in the fight against tax avoidance and abus...
As the need to raise revenue becomes more pressing and public opposition to tax avoidance increases,...
As the need to raise revenue becomes more pressing and public opposition to tax avoidance increases,...
This thesis examines whether the fundamental freedoms of the EC Treaty prescribe most-favoured-natio...
The OECD Model Tax Convention contains a beneficial owner requirement for the taxation of dividend, ...
The EU principle of prohibition of abuse of rights applied to taxation reflects the need to consider...
Although direct taxation falls under the sovereignty of each individual Member State, that sovereign...
While the EU Treaties do not contain a general anti-abuse rule, the Court of Justice of the European...
The Most-Favoured-Nation treatment has been a common feature in international economic relations for...
While the EU Treaties do not contain a general anti-abuse rule, the Court of Justice of the European...
The provisions of the EC Treaty which deal with Member State tax measures clearly seem to indicate ...
Already for some years, exit taxation has been a hot topic, especially within the EU. While this for...
Defining tax avoidance has been always a nearly impossible quest for tax lawyers. In Continental Eur...
The article deals with the limitations imposed by the free movement provisions of the Treaty on the ...
Defining tax avoidance has been always a nearly impossible quest for tax lawyers. In Continental Eur...
The Anti-Tax Avoidance Directive calls for a new chapter in the fight against tax avoidance and abus...
As the need to raise revenue becomes more pressing and public opposition to tax avoidance increases,...
As the need to raise revenue becomes more pressing and public opposition to tax avoidance increases,...
This thesis examines whether the fundamental freedoms of the EC Treaty prescribe most-favoured-natio...
The OECD Model Tax Convention contains a beneficial owner requirement for the taxation of dividend, ...
The EU principle of prohibition of abuse of rights applied to taxation reflects the need to consider...
Although direct taxation falls under the sovereignty of each individual Member State, that sovereign...
While the EU Treaties do not contain a general anti-abuse rule, the Court of Justice of the European...
The Most-Favoured-Nation treatment has been a common feature in international economic relations for...
While the EU Treaties do not contain a general anti-abuse rule, the Court of Justice of the European...
The provisions of the EC Treaty which deal with Member State tax measures clearly seem to indicate ...
Already for some years, exit taxation has been a hot topic, especially within the EU. While this for...