Bizioli, Gianluigi
Taking EU fundamental freedoms seriously does the Anti - Tax AvoidanceDirective take precedence over the single market ? / Gianluigi Bizioli .-- , 2017
Disponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
This article provides a critical analysis of the Anti-Tax Avoidance Directive with the Single Market and, in particular, with thefundamental freedoms. After a brief description of the European Court of Justice case law on corporate income taxation, thecontribution tackles the general compliance of theDirective with the legal basis of the Single Market, and especially the impact of theDirective on the European Union tax policy and the internal coherence ofthe Directive. The second part deals with the compatibilityof the single provisions of the Directive with the fundamental freedoms, highlighting the main issues and the main deviations from theEuropean Court of Justice (ECJ) case law.
LIBERTAD DE ESTABLECIMIENTO Y SERVICIOS
MOVIMIENTO DE CAPITALES
CIRCULACION DE PERSONAS
EVASION FISCAL
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PREVENCIÓN
UNION EUROPEA
ELUSION FISCAL
LEGISLACION COMUNITARIA
EC Tax Reviewv. 26, n. 3, June 2017, p. 167-175
Taking EU fundamental freedoms seriously does the Anti - Tax AvoidanceDirective take precedence over the single market ? / Gianluigi Bizioli .-- , 2017
Disponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
This article provides a critical analysis of the Anti-Tax Avoidance Directive with the Single Market and, in particular, with thefundamental freedoms. After a brief description of the European Court of Justice case law on corporate income taxation, thecontribution tackles the general compliance of theDirective with the legal basis of the Single Market, and especially the impact of theDirective on the European Union tax policy and the internal coherence ofthe Directive. The second part deals with the compatibilityof the single provisions of the Directive with the fundamental freedoms, highlighting the main issues and the main deviations from theEuropean Court of Justice (ECJ) case law.
LIBERTAD DE ESTABLECIMIENTO Y SERVICIOS
MOVIMIENTO DE CAPITALES
CIRCULACION DE PERSONAS
EVASION FISCAL
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PREVENCIÓN
UNION EUROPEA
ELUSION FISCAL
LEGISLACION COMUNITARIA
EC Tax Reviewv. 26, n. 3, June 2017, p. 167-175