Latest case law on beneficial ownership and abuse of law

Recent case law across Europe shows that domestic courts are being inspired by the CJEU case law on abuse. In this newsletter we have summarised recent case law in Switzerland, France, Spain, the Netherlands and Italy. Despite the Italian Supreme Court’s positive ruling, a trend seems to be set: taxpayers

claiming benefits under EU or treaty law should more than ever be ready to demonstrate the economic rationale of their structures.

 

Read the full newsflash from the European Tax Law Center here