The first steps of the European Court of Justice concerning an abuse-doctrine in the field of harmonized direct taxes - EC Tax Review View The first steps of the European Court of Justice concerning an abuse-doctrine in the field of harmonized direct taxes by - EC Tax Review The first steps of the European Court of Justice concerning an abuse-doctrine in the field of harmonized direct taxes 6 1

Survey as a result of the Denkavit-\/lTIC-Voormeer case (joined cases C- 283194, C-991/94 and C-292/94), on anti-abuse clauses and methods of interpretation and implementation of the Parent-Subsidiary Directive

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