000			01826nab#a2200313#c#4500
003			IEF
005			20190816110850.0
008			170731s2017 NLD|| #####0 b|ENG|u
040			_aIEF
041			_aENG
100	1		_aBizioli, Gianluigi _950337
245			_aTaking EU fundamental freedoms seriously _b does the Anti - Tax AvoidanceDirective take precedence over the single market ? _c Gianluigi Bizioli
260			_c2017
500			_aDisponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
650		4	_aLIBERTAD DE ESTABLECIMIENTO Y SERVICIOS _951249
650		4	_aMOVIMIENTO DE CAPITALES _947812
650		4	_aCIRCULACION DE PERSONAS _936367
650		4	_aEVASION FISCAL _944029
650		4	_aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS _963148
650		4	_aPREVENCIÓN _954712
650		4	_aUNION EUROPEA _948644
520			_aThis 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.
650		4	_943410 _aELUSION FISCAL
650		4	_942805 _aLEGISLACION COMUNITARIA
773	0		_tEC Tax Review _w124968 _gv. 26, n. 3, June 2017, p. 167-175
942			_cART
942			_z148366
999			_c102945 _d102945