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Prohibition of Abuse in EU Tax Law (and Beyond): Fundamental Aspects of Relevance to Properly Apply the Concept of Beneficial Ownership

Błażej Kuźniacki & J. Kokott

Bulletin for International Taxation2025https://doi.org/10.59403/2315pagarticle
ABDC B
Weight
0.37

Abstract

This article examines the prohibition of abuse as a general principle of EU law and its relationship with beneficial ownership. It explores its interaction with legality, proportionality and legal certainty, demonstrating how a principle-based approach aligns EU and OECD anti-abuse measures, ensuring consistency in tax law interpretation and application.

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https://doi.org/https://doi.org/10.59403/2315pag

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@article{błażej2025,
  title        = {{Prohibition of Abuse in EU Tax Law (and Beyond): Fundamental Aspects of Relevance to Properly Apply the Concept of Beneficial Ownership}},
  author       = {Błażej Kuźniacki & J. Kokott},
  journal      = {Bulletin for International Taxation},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.59403/2315pag},
}

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Prohibition of Abuse in EU Tax Law (and Beyond): Fundamental Aspects of Relevance to Properly Apply the Concept of Beneficial Ownership

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Evidence weight

0.37

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.16 × 0.4 = 0.06
M · momentum0.53 × 0.15 = 0.08
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.