Countering the corporate tax avoidance in the Court of Justice of the European Union practice

Countering the corporate tax avoidance in the Court of Justice of the European Union practice

The article contains the analysis of extensive CJEU practice regarding the issues of countering corporate tax avoidance, and legal framework, mostly the provisions of the Treaty on the Functioning of the European Union and Directives.The purpose of this paper is to conduct a comprehensive research o...

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Bibliographic Details
Main Authors: К. A. Tasalov, S. G. Sokolova, D. M. Osina
Format: Article
Language:Russian
Published: Dostoevsky Omsk State University 2021-10-01
Series:Pravoprimenenie
Subjects:
anti-avoidance measures
eu tax law
cjeu
general court
european court of justice
internal market
protection of fiscal base
abuse of law
tax avoidance
Online Access:https://enforcement.omsu.ru/jour/article/view/533

Internet

https://enforcement.omsu.ru/jour/article/view/533

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