Taking EU fundamental freedoms seriously does the Anti - Tax AvoidanceDirective take precedence over the single market ? Gianluigi Bizioli
By: Bizioli, Gianluigi
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Material type: 
ArticlePublisher: 2017Subject(s): 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
In:
EC Tax Review v. 26, n. 3, June 2017, p. 167-175Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | OP 2141-B/2017/3-7 (Browse shelf) | Available | OP 2141-B/2017/3-7 |
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| OP 2141-B/2017/3-4 The General Anti - Abuse Rule of the Anti - Tax Avoidance Directive | OP 2141-B/2017/3-5 CFC rules and Anti - Tax Avoidance Directive | OP 2141-B/2017/3-6 Hybrid mismatches under the ATAD I and II | OP 2141-B/2017/3-7 Taking EU fundamental freedoms seriously | OP 2141-B/2017/4-1 Towards a more coordinated approach of the relation between the taxpayerand tax administrations | OP 2141-B/2017/4-2 VAT effects of year - end transfer pricing adjustments | OP 2141-B/2017/4-3 The Brisal and KBC Finance Decision |
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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.
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