German anti-abuse legislation and EU law incompatible after all Oliver R. Hoor and Andreas Medler
By: Hoor, Oliver R
.
Contributor(s): Medler, Andreas.
Material type: 
ArticlePublisher: 2018Subject(s): EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | EVASION FISCAL | PREVENCIÓN | ALEMANIA | INCUMPLIMIENTO DEL DERECHO COMUNITARIO | TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS | UNION EUROPEA | JURISPRUDENCIA | ELUSION FISCAL
In:
Tax Planning International Review v. 45, n. 2, February 2018, p. 4-8Summary: The CJEU's decision in two recent landmark cases involving German anti-abuse legislation has confirmed that taxpayers are free to rely on their EU freedoms when structuring investments as long as the underlying contractual arrangements are not 'wholly artificial arrangements'.
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| OP 804/2018/1-4 Luxembourg | OP 804/2018/1-5 Tax anti-avoidance rules in Latin America | OP 804/2018/2 Tax Planning International Review | OP 804/2018/2-1 German anti-abuse legislation and EU law | OP 804/2018/2-10 Brazil | OP 804/2018/2-2 The U.K. tax treatment of initial coin offerings | OP 804/2018/2-3 Get ready for customs changes post-Brexit |
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Resumen.
The CJEU's decision in two recent landmark cases involving German anti-abuse legislation has confirmed that taxpayers are free to rely on their EU freedoms when structuring investments as long as the underlying contractual arrangements are not 'wholly artificial arrangements'.
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