The Substance Requirement and the Future of Domestic Anti-Abuse Rules within the Internal Market

Journal
Robert, E.; Tof, D.
European Union; France
European Taxation 2011 (Volume 51), No. 11
FormatPDF
EUR
40
| USD
45
(VAT excl.)

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.