| 000 | 02269nab a2200277 c 4500 | ||
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| 999 |
_c145860 _d145860 |
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| 003 | ES-MaIEF | ||
| 005 | 20220513104235.0 | ||
| 007 | ta | ||
| 008 | 220513t2022 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 100 |
_968308 _aGeringer, Stefanie |
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| 245 | 4 |
_aThe EU’s uncoordinated approach to tax avoidance and tax abuse in relation to "uncooperative" tax jurisdictions _c Stefanie Geringer |
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| 500 | _aResumen. | ||
| 520 | _aThe European Union (EU)’s external tax policies in relation to ‘uncooperative’ tax jurisdictions are predominantly shaped by the case law of the Court of Justice of the European Union (CJEU), the Member States’ domestic tax laws and, most recently, the EU list of non-cooperative jurisdictions for tax purposes (EU blacklist). Research in academia scholarship has assessed the EU blacklist from various angles. The objective of this article is to contribute to this discussion by contextualizing the EU blacklist with the relevant CJEU case law on anti-avoidance and antiabuse provisions applied in third country situations. Beyond an assessment from a doctrinal perspective, particular emphasis is placed on related tax policy issues. This combined evaluation yields three primary conclusions: the EU blacklist’s soft law character allows the Member States to continue to take advantage of type-casted and irrebuttable anti-avoidance and anti-abuse provisions in light of the CJEU case law; the EU blacklist’s inability to meet its initial objectives can be explained by political dynamics at the EU level; and the EU blacklist might relieve some of the currently manifesting symptoms without addressing the fundamental flaws in the international tax system. | ||
| 650 | 4 |
_aCOMPETENCIA FISCAL NOCIVA _940318 |
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| 650 | 4 |
_aJURISDICCIONES NO COOPERATIVAS _969500 |
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| 650 | 4 |
_aELUSION FISCAL _943410 |
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| 650 | 4 |
_aEVASION FISCAL _944029 |
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| 650 | 4 |
_aPAISES EN DESARROLLO _947936 |
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| 650 | 4 |
_aARMONIZACION FISCAL _931085 |
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| 650 | 4 |
_aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS _948611 |
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| 650 | 4 |
_aUNION EUROPEA _948644 |
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| 650 | 4 |
_aJURISPRUDENCIA _947570 |
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| 773 | 0 |
_9167137 _oOP 2141/2022/3 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 50, issue 3, March 2022, p. 205-217 |
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| 942 | _cART | ||