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European Taxation

Publication date: 2010-11
Volume: 50 Pages: 558 - 567
ISSN: 0014-3138


Petrosovitch, Katrina


Merger Directive, Abuse, Abuse of Rights, Tax Avoidance, Anti-Abuse Measures, EU tax law


This article examines the concept of abuse under the Merger Directive, as well as the measures Member States are entitled to take to address abuse. The author notes various problems, including the fact that the forms of reorganization that qualify for tax deferral under the Directive are not well-defined. Further, the concept of abuse itself under the Merger Directive and EU law is ambiguous, resulting in diverging national anti-abuse measures.