Taking EU Fundamental Freedoms Seriously: Does the Anti-Tax Avoidance Directive Take Precedence over the Single Market? - EC Tax Review View Taking EU Fundamental Freedoms Seriously: Does the Anti-Tax Avoidance Directive Take Precedence over the Single Market? by - EC Tax Review Taking EU Fundamental Freedoms Seriously: Does the Anti-Tax Avoidance Directive Take Precedence over the Single Market? 26 3

This article provides a critical analysis of the Anti-Tax Avoidance Directive with the Single Market and, in particular, with the fundamental freedoms. After a brief description of the European Court of Justice case law on corporate income taxation, the contribution tackles the general compliance of the Directive with the legal basis of the Single Market, and especially the impact of the Directive on the European Union tax policy and the internal coherence of the Directive. The second part deals with the compatibility of the single provisions of the Directive with the fundamental freedoms, highlighting the main issues and the main deviations from the European Court of Justice (ECJ) case law.

EC Tax Review