Definition of Tax Planning in the Case Law of the Court of Justice of the EU (ECJ)

Published Online: Sep 30, 2022

Page range: 132 - 144

DOI: https://doi.org/10.25143/socr.23.2022.2.132-144

Keywords

European Court of Justice, freedom of establishment, notion of economic substance, tax disputes, tax planning, wholly artificial arrangements, tax evasion

© 2022 Jānis Zelmenis, published by Sciendo

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