000			01858nab#a2200313#c#4500
003			IEF
005			20190816110849.0
008			170517s2017 NLD|| #####0 b|ENG|u
040			_aIEF
041			_aENG
100	1		_aCordewener, Axel _922221
245			_aAnti - abuse measures in the area of direct taxation _b towards converging standards under treaty freedoms and EU Directives ? _c Axel Cordewener
260			_c2017
500			_aDisponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
650		4	_aIMPUESTOS DIRECTOS _946526
650		4	_aABUSO DEL DERECHO _954389
650		4	_aEVASION FISCAL _944029
650		4	_aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS _963148
650		4	_aPREVENCIÓN _954712
650		4	_aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS _948611
650		4	_aJURISPRUDENCIA _947570
520			_aIn recent years the Court of Justice of the European Union (CJEU) has developed a doctrine concerning the abuse of law in the area ofdirect taxation, providing Member States with a (rough) framework of criteria they have to take into account when applying domestic anti-abuse measures. The cornerstones of this doctrine have been shaped within the sphere of the fundamental freedoms of the Treaty on the Functioning of the European Union (TFEU), and the CJEU is now asked to apply this doctrine also with respect to domestic anti-Directive shopping rules. A coherent approach by the Court in this area will be of importance for the interpretation of current harmonization measures (in particular, the Anti-Tax Avoidance Directive).
650		4	_943410 _aELUSION FISCAL
650		4	_942805 _aLEGISLACION COMUNITARIA
773	0		_tEC Tax Review _w124968 _gv. 26, n. 2, April 2017, p. 60-66
942			_cART
942			_z147945
999			_c95845 _d95845