000			01702nab a2200241 c 4500
999			_c143882 _d143882
003			ES-MaIEF
005			20210414180200.0
007			ta
008			210414t2021 sp ||||| |||| 00| 0|spa d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_968867 _aNyström, Wilhelm
245		0	_aSaving the ATAD CFC regime through abuse of law or the rule of reason _c Wilhelm Nyström
260			_c2021
500			_aResumen.
520			_aThis article debates the extent to which the controlled foreign company (CFC) rules in the Anti-Tax Avoidande Directive (ATAD) are compatible with the EU fundamental freedoms. It considers why the ATAD CFC rules may restrict those freedoms and whether that conflict may be resolved by recourse to the general principle of abuse of law, which may prevent a taxpayer from relying on a fundamental freedom and thus prevent the restriction from arising, or to the rule of reason, which may serve to justify the restriction. The paper considers whether these may be treated as separate doctrines and some implications of doing so. The paper reaffirms that the ATAD CFC rules may be considered to be incompatible with the fundamental freedoms as interpreted in Cadbury Schweppes. Then, by reference to recent European Court of Justice decisions, the paper interprets new standards of artificiality and reassesses the aforementioned incompatibility.
650		4	_967421 _aATAD
650		4	_958702 _aSOCIEDADES EXTRANJERAS CONTROLADAS
650		4	_954389 _aABUSO DEL DERECHO
650		4	_942446 _aDERECHOS HUMANOS
650		4	_967756 _aUNION EUROPEA
773	0		_9164647 _oOP 2141/2021/3 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 49, n. 3, March 2021, p. 223-236
942			_cART