The fight against tax fraud and avoidance has become one of the main drivers of EU legislation and continues to influence the shaping of the case-law of the European Court of Justice in tax matters.

Speakers: Yves Melin

Event Type: Seminar

Location Name:
Palace of the Academies - Albert II Auditorium, Brussels
Start Date/Time:
21 November 2023, 11:30 AM CET
End Date/Time:
21 November 2023, 12:45 PM CET

The concept of abuse plays a key role in the interpretation of EU primary and secondary law and is even referred to in a number of provisions of EU tax legislation (harmonization directives, administrative cooperation and exchange of information). However, after almost 25 years of application by European and domestic courts and tax authorities, this apparently unifying function of the concept of abuse in tax matters raises a number of unresolved issues, creating significant legal uncertainty for taxpayers.