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

Geringer, S.

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

Journal

Author

Geringer, S.

Country

European Union

Published Date

21 September 2020

Issue

European Taxation 2020 (Volume 60), No. 10

DOI

https://doi.org/10.59403/2b0mytv

Document

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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.

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