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