"Does Avoidance of Member State's Tax Justify Hindrance of Treaty Freedoms?"
(2011) HARM53 20111Department of Business Law
- Abstract
- This research paper examines whether the prevention of Member State's taxes avoidance can justify hindrance of the TFEU freedoms.
The legal research performed leads to the conclusion that, despite the fact that such justification existed in the past in the ECJ's case law, it was de
facto abolished within the ambit of Case C-196/04 Cadbury Schweppes, since in this case the ECJ restricted the incidence of the tax avoidance justification only to measures aimed at preventing abuse of EU law.
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/1981191
- author
- Tzubery, Yinon LU
- supervisor
- organization
- course
- HARM53 20111
- year
- 2011
- type
- H1 - Master's Degree (One Year)
- subject
- keywords
- Tax Avoidance, EU law, Tax, Abuse of Law
- language
- English
- id
- 1981191
- date added to LUP
- 2011-06-30 12:01:18
- date last changed
- 2011-06-30 12:01:18
@misc{1981191, abstract = {{This research paper examines whether the prevention of Member State's taxes avoidance can justify hindrance of the TFEU freedoms. The legal research performed leads to the conclusion that, despite the fact that such justification existed in the past in the ECJ's case law, it was de facto abolished within the ambit of Case C-196/04 Cadbury Schweppes, since in this case the ECJ restricted the incidence of the tax avoidance justification only to measures aimed at preventing abuse of EU law.}}, author = {{Tzubery, Yinon}}, language = {{eng}}, note = {{Student Paper}}, title = {{"Does Avoidance of Member State's Tax Justify Hindrance of Treaty Freedoms?"}}, year = {{2011}}, }