The C.J.E.U. Case Law Relevant to the General Anti-Avoidance Rule (G.A.A.R.) Under the Anti-Tax Avoidance Directive (A.T.A.D.)

• Autore: Blazej Kuzniacki
• Carica: PhD University of Oslo (Norway), Post-doctorate research at Singapore Management University (Singapore), Attorney-at-Law
• Pagine: 261-282

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https://doi.org/10.6092/issn.2531-6133/10023

The C.J.E.U. Case Law Releant to

the General Anti-Aoidance Rule G.A.A.R. Under

the Anti-Tax Aoidance Directie A.T.A.D.

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U NIACKI

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ABLE OF CONTENTS

  Idc  G1 R1   ATAD GAAR 

T P1 I1c  CBd S1   R1c   CJEU C1

L1  T Sc 1d  P  T Sd  T O  Ab  T

TPd T  Obcd I 1d  E1 P  T S 

E1  Pd1  M1 1d O   M1 P S1d1d  Ab

d EU Scd1 L1  F  S     Pc1 P S1d1d 

Ab d EU P1 L1 b MS 1d B MS 1d Td C 

S 1d Cc

A

BSTRACT

 T d cc1   C  Jc   E1 U CJEU

c1 1  d  cc   1 1 d1c   

d1d 1d   1c1   1 11b  cdd  Ac

 ATAD  ATAD GAAR A Ac  1  1 1

11b    d1  1 1 1 1 MS  d c 1d 

1 1 1 1    1c1  c     EU

c1b  d1 1d  1c1 T 11   1 CJEU c1

1 1 d1   1   1 c     c1b  

ATAD GAAR   cc  1b dd b  CJEU  c1 1d

1b 1cc  11 T c 1  cb  d 

11b d1d   c    ATAD GAAR  1ccd1c

 EU 1 1 1 d b  CJEU T 1 d  1d  1

 1 d   ATAD GAAR c cd b  11c 

  1 1 b  1 1d cd 11 c 1d MS

1 bd

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GAAR ATAD BEPS CJEU Ta Ad1c

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K H H

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SSN 2531-6133

[VOL.4:2 2019]

T 1c  1d d    C1 C Ab  I11 Lc CCBY



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U  B1 L1 R

V 

https://doi.org/10.6092/issn.2531-6133/10023

1. NTRODUCTON

1.1. GENERAL REMARKS ON THE A.T.A.D.S G.A.A.R.

T 1 11b  bdd  Ac  ATAD  ATAD

GAAR  1  E1 U 1 EU   1

bc1      d  EU 1 c 1 1 

 1b  1 1b Mb S1 1 MSb 1 d 

 c1 c 1d d c  d   1 MS 

  1b  1 1 I 1d 1 

G1 11b 

 F    c1c1  c1 1 1b

1 Mb S1 1  1 11  1  

11 c 1 b   1c  

1      1   b1 1

†PD U  O N1 Pdc1 1c 1 S1 M11

U S1 A1L1 V S R1c F 1 

Ad1 C  T1 L1 U  Ad1 T N1d

M 1    1cc 1 EU  11 1 b  1b

 1 1b      db11b     cc  1b 

1 c 1 1 c  11 1  1 1 c  EU

1 F EU 1   P

AUL

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ARMER ET AL

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ROHIBITION OF

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BUSE OF

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ENERAL

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RINCIPLE OF

EU R1 d 1 F1  S1 V1 d  P1

P111 Cc R Pb  Ab  L1 A N G1 Pc 

EU L1  I

NTERTAX

  A

LEXANDRE

S

AYD

 A

BUSE OF

EU L

AW AND

R

EGULATION

OF THE

I

NTERNAL

M

ARKET

 A  c C  Jc   E1

U 1 CJEU c1 1  1  b  1b  1 1

    dd  1 c  EU c c1 1 1 1

dc1 d1 1d   b 1 dd   d c1 1  1 c 

F 11 bc 1   G

ERALD

F

ITZMAURICE

 T

HE

L

AW AND

P

ROCEDURE OF THE

I

NTERNATIONAL

C

OURT OF

J

USTICE

 A1d K Ab  R  E

NCYCLOPEDIA

OF

P

UBLIC

I

NTERNATIONAL

L

AW

R B1d d  I

AN

B

ROWNLIE

 P

RINCIPLES OF

P

UBLIC

I

NTERNATIONAL

L

AW

 d  Mc1 B Ab  R A Od Pc A N

A  M

C

G

ILL

L J   S 1 F Z  U S1 1d G F  S1

Jd  PCIJ  AB N  1  J  1d R  N11  

Ud S1  Ac1  Mcc F  US Jd  ICJ R   

A 

B    c   J11  1 GAAR 1 b c1d

 11 1d 11  dc 1 1  d    1b   EU

dc S Cc Dc  1   OJ L   1 1dd

b Cc Dc   OJ L   Cc Dc   OJ

L  1d Cc Dc   OJ L  Cc Dc 

1   OJ L EC  1 1dd b Cc Dc   OJ

L EC  1d Cc Dc   OJ L   Cc Dc

 1 1  OJ L  1 1dd b Cc Dc  

OJ L  

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