France - The Substance Requirement and the Future of Domestic Anti-Abuse Rules within the Internal Market
- European Union,France
- E. Robert; D. Tof
- European Taxation, 2011 (Volume 51), No 11
- 17 October 2011
In this article, the authors explore the "substance requirement" developed by French case law in the light of the EU freedoms, and its increasing importance in applying both specific and general anti-avoidance rules within the internal market.