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Abusive Tax Avoidance in the Direct Taxation
Varvara Georgaki,
Public Servant, Ministry of Finance
Abstract:
The research topic of the present work concerns the abusive
tax avoidance in the field of direct taxation, while a specific reference to
reorganisations of companies is made, mainly in the light of the Merger
Directive 2009/133/EC regarding the implementation of a common system
of taxation applicable to cross-border reorganisations of companies in the
European Union. The present work, whose principal purpose is to define the
concept of tax abuse, is composed of six chapters, including, among others, a
comparative analysis of the anti-avoidance rules of other member states of the
EU, the study of the tax avoidance measures that were adopted by the national
and EU legislator to combat abusive tax practices, the issue of compatibility of
anti-abuse tax provisions with the European Union law and the Tax Treaty law,
as well as the relevant case law of the Court of Justice of the European Union.
ISBN 978-960-562-697-6
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