When Are Domestic Anti-Avoidance Rules in Breach of Primary and Secondary EU Law? – Comments Based on Recent ECJ Decisions

Abstract

Based on the ECJ decisions in Eqiom SAS (Case C-6/16), as well as Joined Cases Deister Holding (Case C-504/16) and Juhler Holding (Case C-613/16), the authors discuss the interplay between Member States’ domestic anti-avoidance rules, the Parent-Subsidiary Directive and the basic freedoms. In addition, the article contains a discussion on the degree to which the EU prohibition of abuse can be invoked even in the absence of national anti-avoidance measures.