Tax motives are legal motives: the borderline between the use and abuse of the freedom of establishment with reference to the Cadbury Schweppes case

• Autores: Nikola Vinther, Erik Werlauff
• Localización: European taxation, ISSN 0014-3138, Vol. 46, Nº. 8, 2006, págs. 383-386
• Idioma: inglés
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• Resumen

  • Following the Advocate General's Opinion of 2 May 2006 in the European Court of Justice Cadbury Schweppes case, the authors consider the borderline between the use and abuse of the freedom of establishment. The authors demonstrate that tax motives are legal motives, that various well-intentioned OECD models for legislative safeguards are being compromised and that tax motives cannot prevent the exercise of the freedom of establishment.