Reference : Opinion Statement ECJ-TF 2/2018 on the ECJ Decision of 7 September 2017 in Eqiom (Cas...

	Document type :	Scientific journals : Article
	Discipline(s) :	Law, criminology & political science : Tax law Law, criminology & political science : European & international law
	Focus Areas :	Law / European Law
	To cite this reference:	http://hdl.handle.net/10993/38096

Title :	Opinion Statement ECJ-TF 2/2018 on the ECJ Decision of 7 September 2017 in Eqiom (Case C-6/16), concerning the Compatibility of the French Anti-Abuse Rule Regarding Outbound Dividends with the EU Parent-Subsidiary Directive (2011/96) and the Fundamental Freedoms
Language :	English
Author, co-author :	García Prats, Alfredo []
	Haslehner, Werner [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit >]
	Heydt, Volker []
	Kemmeren, Eric []
	Kofler, Georg []
	Lang, Michael []
	Lüdicke, Jürgen []
	Nogueira, João []
	Pistone, Pasquale []
	Raventos-Calvo, Stella []
	Raingeard de la Blétière, Emmanuel []
	Richelle, Isabelle []
	Rust, Alexander []
	Shiers, Rupert []
Publication date :	Oct-2018
Journal title :	European Taxation
Publisher :	International Bureau of Fiscal Documentation
Peer reviewed :	Yes
Audience :	International
ISSN :	0014-3138
e-ISSN :	2352-9199
City :	Amsterdam
Country :	Netherlands
Keywords :	[en] Anti-Abuse Rule ; GAAR ; Parent-Subsidiary Directive ; ECJ ; Fundamental Freedoms
Abstract :	[en] This is an Opinion Statement prepared by the CFE ECJ Task Force on Eqiom (Case C-6/16), in respect of which the Sixth Chamber of the Court of Justice of the European Union (ECJ) delivered its decision on 7 September 2017. The CFE welcomes the Eqiom decision. In an international context where the fight against tax avoidance and aggressive tax planning is intensifying, it is important to preserve the fundamental principles of a balanced tax system: Free choice of the least taxed route, legal certainty, respect for principles concerning burden of proof, etc. In this respect, the Court appears to be the guardian of these rights. In line with its previous decisions and upholding the fundamental ideas of the Internal Market, the ECJ in Eqiom and Deister and Juhler clearly confirms that Member States may neither employ general presumptions of abuse nor define any tax planning or structuring as abusive in light of secondary EU law or the fundamental freedoms.
Target :	Researchers ; Professionals ; Students
Permalink :	http://hdl.handle.net/10993/38096

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