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Author:   Isabelle Richelle ,  Wolfgang Schön ,  Edoardo Traversa
Publisher:   Springer International Publishing AG
Imprint:   Springer International Publishing AG
ISBN:  

9783031870149

ISBN 10:   303187014
Pages:   256
Publication Date:   20 May 2026
Audience:   Professional and scholarly ,  Professional & Vocational
Format:   Paperback
Publisher's Status:   Active
Availability:   Manufactured on demand  
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Table of Contents

Philip Baker – Fighting Tax Avoidance and Aggressive Tax Planning.- Christine Osterloh-Konrad – What is GAAR? a Comparative Approach.- Yves Melin/Jesse De Bruyn/Line Hammoud – Abuse of Law under European Customs Law.- Caroline Heber – Abuse of Law in VAT.- Edoardo Traversa – Fighting Artificial Transactions under the Fundamental Freedoms.- Adolfo Martin Jimenez – Fighting Artificial Entities and Residence under the Fundamental Freedoms and the Unshell-Directive.- Luc de Broe – The Jurisprudence of the CJEU on the GAARs in the Parent/Subsidiary Directive and the Interest/Royalty Directive.- Isabelle Richelle – The Jurisprudence of the CJEU on the GAAR in the Merger Directive.- Aitor Navarro – Implementation and Interpretation of Art. 6 ATAD.- Georg Kofler – The Impact of Pillar 2 on the Notion of Abuse in International Taxation.- Wolfgang Schön – Non-Recognition of Abusive and Fraudulent Transactions – a General Principle of European Law.

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Author Information

Isabelle Richelle Graulich is Professor at HEC – Business School of the University of Liège, Co-Chair of the Tax Institute ULiège. She is also a Member of the Brussels Bar, chairing its Tax Law Committee. She is a member of the CFE Fiscal Committee, of the CFE ECJ Task Force and member of the IFA WIN Committee. Wolfgang Schön is Director of the Department of Business and Tax Law at the Max Planck Institute for Tax Law and Public Finance in Munich and Honorary Professor at Munich University. He is a Member of the BoT of the IBFD and an International Research Fellow at the Oxford University Centre for Business Taxation. He was Chairman of the Board of EATLP and the Vice-Chair of the Permanent Scientific Committee of IFA. Wolfgang Schön has been a visiting professor at Tilburg University, Vienna University of Business and Economics, NYU, Columbia University, University of Pennsylvania, UBC, the Universities of Antwerp and Liège and Bocconi University (Milan). Edoardo Traversa is Full Professor of Tax Law and European Law at the Faculty of Law and Criminology - of which he currently serves as a Dean - and at the School of European Studies at the Université Catholique de Louvain (UCLouvain). He is/has been a visiting professor at KU Leuven, Vienna University of Business and Economics, University of Luxembourg, University of Milan and University of Oxford. He is/has been a member of various advisory committees for EU and Belgian institutions, namely EU Platform for Good Tax Governance, EU VAT Expert Group and Belgian High Council of Finance. He also practices law at the Brussels Bar (Of Counsel, Arteo).

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