Skatteflyktsdirektivets allmänna regel mot missbruk - En analys av bestämmelsens räckvidd

Sammanfattning: In this essay, an analysis is made of how Article 6 of ATAD 1 is likely to be interpreted by the CJEU. The case-law of the CJEU in the field of VAT and in the field of direct taxation has first been analyzed separately, after which a compilation is made of abuse in the field of tax law. This compilation of abuse in the field of tax law has then been used to seek the answer to how Article 6 of ATAD 1 is likely to be interpreted by the CJEU. Overall, the author of this essay considers it likely that the artificial assessment developed by the CJEU is likely to have a major impact through the transposition of Article 6 by Member States into their national law.