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European Union - The End of the “Luxembourg Effect”: An Analysis of the Protection of Fundamental Freedoms Regarding Exit Taxes and Implementation of Anti-BEPS Measures by the European Union

Country:
European Union
Author:
P.A. Cavalcante Koury
Issue:
European Taxation, 2018 (Volume 58), No 11
Published:
10 October 2018
This article suggests that the ATAD exit tax provisions represent a change in perspective of the European Union from one of promoting integration of the internal market to the greatest extent possible to fighting tax avoidance even in conflict with the internal market. Furthermore, considering that the European Union has broad alternative means available to achieve harmonization, the article concludes that such provisions are clearly disproportionate and should be rejected by the ECJ.
 
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