The agreement and implementation of the EU Anti-Tax Avoidance Directive gave rise to several legal issues. Some of those issues are addressed in a recent decision of the European Court of Justice concerning the Belgian implementation of the directive’s CFC rules.

In this article, Jakob Bundgaard identifies relevant takeaways from the decision with respect to the purpose of the directive, the interaction between general and specific anti-abuse rules, as well as the nature of the directive as a minimum directive.

Read the full article here.