Abuse of Law in European Taxation

Discover the intricate world of taxation with "Abuse of Law in European Taxation," a compelling exploration authored by experts in the field. Scheduled for release in 2025 by Springer International Publishing AG, this hardback edition spans 256 pages, making it a comprehensive resource for anyone interested in European tax law.

The book begins with a thorough clarification of essential concepts such as 'tax avoidance' and 'aggressive tax planning.' It then delves into a comparative analysis of the notion of 'abuse,' providing readers with a nuanced understanding of this critical issue. The authors meticulously examine special anti-avoidance rules found in EU legislation on indirect taxes and the existing EU corporate tax directives, making this an essential read for policymakers, legal professionals, and scholars alike.

Equip yourself with the knowledge to navigate the complexities of European taxation and understand the legal frameworks that govern tax practices today.