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"Does Avoidance of Member State's Tax Justify Hindrance of Treaty Freedoms?"

Tzubery, Yinon LU (2011) HARM53 20111
Department 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.
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author
Tzubery, Yinon LU
supervisor
organization
course
HARM53 20111
year
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},
  keyword      = {Tax Avoidance,EU law,Tax,Abuse of Law},
  language     = {eng},
  note         = {Student Paper},
  title        = {"Does Avoidance of Member State's Tax Justify Hindrance of Treaty Freedoms?"},
  year         = {2011},
}