000			01733nab a2200265 c 4500
999			_c143988 _d143988
003			ES-MaIEF
005			20210505110721.0
007			ta
008			210505t2021 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_951538 _aBallancin, Andrea
245		4	_aThe development of the doctrine of abuse of law and the Danish cases _btime to shift the focus from non-genuine arrangements to single (abusive) transactions? _c Andrea Ballancin & Francesco Cannas
260			_c2021
500			_aDisponible también en formato electrónico.
500			_aResumen
520			_aThe article first retraces the history of the standards adopted under the EU abuse of law doctrine to identify abusive conduct executed by the taxpayer. Then, the authors progress from the differences between the rules contained in the Anti-Tax Avoidance Directive (ATAD) and the findings of the European Court of Justice in the Danish Cases, which constitute the last steps of that history, and elaborate on some proposals in order to update the former in light of the judges' findings. They propose shifting the focus from non-genuine arrangements to single (potentially abusive) transactions, also taking into consideration the criteria relied upon in transfer pricing and controlled foreign company (CFC) legislation to ascertain whether economic substance is present.
650		4	_942375 _aDERECHO TRIBUTARIO
650		4	_954389 _aABUSO DEL DERECHO
650		4	_967421 _aATAD
650		4	_942730 _aDINAMARCA
650		4	_aUNION EUROPEA _948644
700	1		_963139 _aCannas, Francesco
773	0		_9164788 _oOP 2141-B/2021/2 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _gv. 30, n. 2, Abril 2021, p. 70-80
942			_cART