Sentencias TJUE

The court of justice of the European Union attempts to clarify the concept of tax avoidance

On February 26, 2019, the Court of Justice of the European Union (CJEU) handed down its judgments in the cases of T Danmark (ECLI:EU:C:2019:135) and N Luxembourg 1[1] (ECLI:EU:C:2019:134), which once again address the concept of abuse of rights as a legal basis for CJEU case law on tax avoidance, this time regarding the use […]