The concept of tax abuse in the CJEU case law – recent developments
Panelist: Adam Zalasinski, Legal Officer in the Direct Tax Litigation Unit of the European Commission in Brussels

Moderator: Eduardo Gracia Espinar, Head of tax for EMEA & US, Ashurst


In this session we had the opportunity to focus on:

- An overview of the EU concept of tax abuse and its differences with 'classical' tax avoidance,
- An outline of EU compatible anti-abuse measures,
- Certain key questions with which the CJ may be dealing with in the future.

Academic Direction:

• Patricia Lampreave Márquez, Former policy officer (on-leave) en ayudas de estado fiscales, DG competition, Comisión Europea y Profesor acreditado titular de derecho financiero y tributario
• Jesús Gascón Catalán, Tax and Service Inspector, State Agency of Tax Administration.
• Eduardo Gracia Espinar, Head of tax for EMEA & US, Ashurst

(*)International Economic Observatory objectives:
Fide has launched this Observatory focused on the analysis of international economic initiatives particularly originating in European Union institutions but also in the OECD or the United States), with the aim of bridging the gap between international institutions, the spanish administration and the spanish private sector by discussion early-bird legal initiatives, good practices, and concerns of all the stakeholders and in general, promote a constructive debate with the aim of reaching a better understanding and a more fluid relationship among them. The sessions that this observatory will develop will have professionals from the European Union or other international institutions, the public administration, law firms and companies.

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