Generalklausulen mot skatteflykt i ATAD - ordalydelse, innebörd och förhållande till EU-domstolens praxis om rättfärdigande av nationella skatteflyktsåtgärder som vidtagits i syfte att motverka skatteflykt på den inre marknaden
Since the Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market (ATAD) and its anti-tax avoidance rules entered into force, the national tax authorities and courts face the task of interpreting and applying national anti-tax avoidance measures in conformity with the directive. However, in the c
