Abuse of Law in European Taxation

Over the past ten years, there has been an unprecedented wave of measures worldwide to combat “abuse of rights” in taxation. Even under current EU tax law, the fight against abuse is omnipresent: as a methodological tool, as a political objective, and as a justification in the area of fundamental freedoms.

In November 2023, the Max Planck Institute for Tax Law and Public Finance, the Université Catholique de Louvain, and the Tax Institute of the University of Liège therefore organized a conference at the Palais des Académies in Brussels to discuss this controversial topic with leading experts.

The presentations given at this conference have been published in volume 12 of the MPI Studies in Tax Law and Public Finance series, entitled “Abuse of Law in European Taxation.”

The volume introduces the topic with a general clarification of terms such as “tax avoidance” and “aggressive tax planning” and a comparative analysis of the concept of “abuse.” The authors also provide an overview of current EuGH jurisdiction, the interpretation and practical application of applicable EU legislation and tax directives, and the impact of fundamental freedoms on national regulations.

The influence of the recently introduced global minimum tax (GloBE) on the application of anti-abuse rules is examined in a highly topical manner.

The authors critically assess whether it is possible and reasonable to develop a uniform concept of tax abuse and create a homogeneous definition of abuse of law based on the different methods and means of application. The editors of the book hope that the findings presented will stimulate further debate on the merits of a uniform definition of abuse for tax science, legislation, and practice.

Richelle, Isabelle; Schön, Wolfgang and Traversa; Edoardo (eds): Abuse of Law in European Taxation, MPI Studies in Tax Law and Public Finance, Volume 12, Springer, Berlin 2025, 256 p.

ISBN: 978-3-031-87011-8
DOI:   doi.org/10.1007/978-3-031-87012-5
 

Published:   Berlin 2025, Springer, 256 p.