The C.J.E.U. Case Law Relevant to the General Anti-Avoidance Rule (G.A.A.R.) Under the Anti-Tax Avoidance Directive (A.T.A.D.)
This study concentrates on the Court of Justice of the European Union (CJEU) case law in order to reconstruct from it an interpretative guidance for the proper understanding and thus application of general anti-abuse rule included in Article 6 ATAD (the ATAD’s GAAR). Although Article 6 aims to harmo...
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| Format: | Article |
| Language: | English |
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University of Bologna
2019-11-01
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| Series: | University of Bologna Law Review |
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| Online Access: | https://bolognalawreview.unibo.it/article/view/10023 |