What is the impact of the artificial arrangement concept on the identification of an abuse of law?

Publié le Publications

Written by Yves Rutschmann, Ronan Vallerie and Iris Makhlouf

Published on European Tax Blog

The French Administrative Supreme Court’s recent case law has effectively reduced the two abuse of law conditions to one in the case of artificial arrangements. In addition to posing difficulties in terms of legal certainty, this approach clashes with the stance adopted by the Court of Justice of the European Union (CJEU). Read more