Naslov
Combating tax avoidance in the case of corporate tax: the case of a new EU Member State – Croatia – comparative analysis with the French tax system

Autori
Čičin-Šain, Nevia

Vrsta, podvrsta i kategorija rada
Sažeci sa skupova, sažetak, znanstveni

Skup
Doctorate Workshop and Conference General Anti-Avoidance Rules (GAARs) – A Key Element of Tax Systems in the Post-BEPS Tax World?

Mjesto i datum
Rust, Austrija, 03.07.2014. - 05.07.2014

Vrsta sudjelovanja
Poster

Vrsta recenzije
Nije recenziran

Ključne riječi
European case law ; abuse of law ; tax ; limits of sovereignty

Sažetak
These various measures, as legitimate as they may be, could potentially interfere with fundamental freedoms, especially the freedom of establishment and free movement of capital, so cherished in the European Union. Hence, one cannot conduct a serious study of these measures without taking into consideration the decisive role which the European Court of Justice is playing in the creation and application of such rules. This point should be further explored by analysing in detail the ECJ case law outlining these concepts. This investigation of ECJ case law will necessarily produce various thought-provoking questions that might trigger a debate such as: Whether the ECJ is, under the pretext of safeguarding the fundamental freedoms, actually hindering Member States’ fight against tax avoidance? And if so, are Member States being forced to harmonise because of their limited ability to prevent tax avoidance, a question raised by Professor Weber?2 Is this necessarily negative, or will the further transfer of taxation rights to the EU actually protect the public income of Member States?

Izvorni jezik
Engleski

Znanstvena područja
Pravo

POVEZANOST RADA