This survey provides an overview on anti-abuse rules and rules against aggressive tax planning in EU law and the law of 19 European countries, including, for some countries, a selection of relevant case law.
The information has been provided by members of the CFE Fiscal Committee. The update reflects the situation of 1 January 2016.
This opinion was sent to the TAXE Committee members on 18 August 2015 and was later endorsed by the CFE Professional Affairs Committee. It concerns matters in the draft TAXE report that specifically concern tax advisers.