The general anti-abuse-rule of article 80 of the draft proposal for a council directive on a common consolidated corporate tax base

• Autores: Michael Lang
• Localización: European taxation, ISSN 0014-3138, Vol. 51, Nº. 6, 2011, págs. 223-229
• Idioma: inglés
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• Dialnet Métricas: 2 Citas
• Resumen

  • In this article, the author critically examines the general anti-abuse rule contained in Art. 80 of the draft proposal for a Council Directive on a Common Consolidated Corporate Tax Base, comparing it to anti-abuse provisions in other EU directives, as well as the formulation of a general anti-abuse concept under European Court of Justice case law.