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At the European level, the Anti-Tax Avoidance Directive (ATAD) introduced an interest limitation rule. The European legislature followed the recommendations of the Organization for Economic Cooperation and Development (OECD), according to which interest limitation rules are a suitable instrument...
On the basis of Article 113 TFEU the turnover taxes of the Member States should be harmonized to the extent that such harmonization is necessary to ensure the establishment and the functioning of the internal market and to avoid distortion of competition. From a revenue perspective, the...
The Court of Justice of the European Union (CJEU) ruled that the national treatment provision in Article 49 Treaty on the Functioning of the European Union precludes Member States from disallowing consolidation between entities resident in the same Member State, where the top holding or...
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