Ok

By continuing your visit to this site, you accept the use of cookies. These ensure the smooth running of our services. Learn more.

12/12/2007

Direct Taxation: The European Commission calls for a more targeted and better coordinated application of Member States' anti-abuse rules

The European Commission has the day before yesterday adopted a Communication inviting Member States to carry out a general review of their anti-abuse rules in the direct tax area, in light of the principles flowing from relevant ECJ case law, – and to explore possible coordinated solutions in this field. In order to prevent tax abuse, Member States have implemented anti-abuse rules with the aim of preventing economic operators from eroding the tax base in their territory by diverting their income to other countries. Member States' existing anti-abuse rules often do not properly take into consideration the freedoms of the Treaty and are therefore increasingly challenged. In the framework of an EU-coordinated approach in direct taxation (IP/06/1827), the Commission is willing to assist Member States in bringing their anti-abuse rules in line with EC law requirements and to explore the scope for constructive and coordinated responses to the challenges faced by Member States.


Read press release

08:00 Posted in General | Permalink | Comments (0)

The comments are closed.