Normbehauptung im Steuerrecht durch das europäische Missbrauchsverbot

Bücher

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»The European Principle of Prohibition of Abuse of Law as the Guardian of Tax Law« This study examines the historical evolution of the European concept of prohibition of abuse of law. It seeks to determine the conditions of the concept in in tax law and submits that Art. 6 of the Anti-Tax-Avoidance-Directive legislates the already established general principle of prohibition of abuse of law for the European corporate tax system. It further evaluates the tax implications of this concept for cross-border transactions and the importance of subjective criteria for determining abuse.