Jurisprudența Curții de Justiție a Uniunii Europene cu relevanță în redactarea și aplicarea Directivelor Anti-Tax Avoidance (ATAD)
Case Law of the Court of Justice of the European Union Relevant to the Drafting and Application of Anti-Tax Avoidance Directives (ATAD)
Author(s): Flavia-Nicoleta Constantin-GălbăuSubject(s): Law, Constitution, Jurisprudence, Law on Economics, Public Finances, EU-Legislation, Court case
Published by: Editura Hamangiu S.R.L.
Keywords: Anti‑Tax Avoidance Directive (ATAD); Court of Justice of the European Union case law; taxation; freedom of establishment; free movement of capital; proportionality; exit taxation; abuse of law; economic substance; artificial arrangements;
Summary/Abstract: The Anti‑Tax Avoidance Directives, 2016/1164 and 2017/952, represent the European Union’s pillar in the fight against aggressive planning and tax evasion. Their main and fundamental objective is to ensure that taxes are paid where profits and value are generated. The measures aim to combat tax avoidance practices while ensuring they do not create additional market obstacles within the internal market, such as the double taxation of income. In the article, we have concisely and accessibly addressed nine of the most relevant judgments of the Court of Justice of the European Union. The presented cases date from both before and after the adoption of the ATAD Directives, aiding in understanding the reasoning behind the rules, their interpretation and their application in similar cases.
Journal: Cluj Tax Forum
- Issue Year: IX/2026
- Issue No: 1
- Page Range: 41-55
- Page Count: 15
- Language: Romanian
- Content File-PDF
