Criteria for the Application of Anti-Abuse Provisions to Holding Companies under ECJ Case Law: Their Significance in Interpreting and Applying ATAD Provisions

Journal
Geringer, S.
European Union
European Taxation 2020 (Volume 60), No. 10
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this article, the author evaluates the significance of the existing ECJ case law in respect of the interpretation and application of the EU Anti-Tax Avoidance Directive (2016/1164) provisions to holding companies.