European Union - The General Anti-Abuse Rule of Article 80 of the Draft Proposal for a Council Directive on a Common Consolidated Corporate Tax Base
- European Union
- M. Lang
- European Taxation, 2011 (Volume 51), No 6
- 2 May 2011
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.