European Union - Hybrid Financial Instruments and Primary EU Law – Part 2
- European Union
- J. Bundgaard
- European Taxation, 2013 (Volume 53), No 12
- 4 November 2013
This article analyses the influence of EU law on hybrid financial instruments (HFIs). Part 1, published in European Taxation 11 (2013), addressed the impact of primary EU law on HFIs, identified the applicable freedom, discussed the influence of the TFEU on the approach of Member States to classification and taxation of HFIs and addressed the conformity of coordination rules with EU law. Part 2 analyses potential justifications and the proportionality test.