English
 
Help Privacy Policy Disclaimer
  Advanced SearchBrowse

Item

ITEM ACTIONSEXPORT

Released

Paper

Interpreting European Law in the Light of the BEPS Action Plan

MPS-Authors
/persons/resource/persons51250

Schön,  Wolfgang
Business and Tax Law, MPI for Tax Law and Public Finance, Max Planck Society;

External Resource

https://ssrn.com/abstract=3522962
(Publisher version)

Fulltext (public)
There are no public fulltexts stored in PuRe
Supplementary Material (public)
There is no public supplementary material available
Citation

Schön, W. (2020). Interpreting European Law in the Light of the BEPS Action Plan. Working Paper of the Max Planck Institute for Tax Law and Public Finance, No. 2020-01. doi:10.2139/ssrn.3522962.


Cite as: http://hdl.handle.net/21.11116/0000-0008-10FC-A
Abstract
European Law plays a major role in the implementation of the BEPS Action Plan by Member States of the European Union. How does this influence the interpretation of primary and secondary EU law? On the one hand, recent secondary legislation like the Anti-Tax-Avoidance Directives explicitly aims at a full and coherent introduction of BEPS outcome into European law. But this goal has to be aligned with the liberating forces of the Internal Market which inform the legal basis for directives under Art.115 TFEU. Going further, in some recent judgments, the European Court of Justice has shown a tendency to interpret also long-standing concepts of primary EU law (like the notion of abuse of law) and existing directives (like the Parent Subsidiary Directive or the Interest Royalty Directive) in the light of the BEPS Action Plan. This is hard to defend from a methodological point of view and out of sync with the fundamental policies adopted by the European Treaties.