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This chapter studies the (not so clear) evolution of the jurisprudence of the CJUE on the fighting of artificial entities set up for tax purposes in other Member States from Cadbury Schweppes to the more judgments in the ‘Danish cases,’ or X (controlled companies established in third countries) and the Unshell Proposal by the EU Commission. The problems of artificial entities in EU law for tax purposes (and whether or what type of substance they need) has proved as (or even more) elusive and controversial in EU Tax Law as in domestic tax systems and the progressive discovery of the principle of principle of prohibition of abuse by the CJUE has not helped in terms of legal certainty. The chapter not only focuses on the evolution of the case law to draw conclusions from it but also makes proposals that go in a different direction from the Unshell initiative.

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Fighting Artificial Entities and Residence Under the Fundamental Freedoms and the Unshell Directive

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  • 发表日期：

    2025年

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  • Adolfo Martín Jiménez

摘要

This chapter studies the (not so clear) evolution of the jurisprudence of the CJUE on the fighting of artificial entities set up for tax purposes in other Member States from Cadbury Schweppes to the more judgments in the ‘Danish cases,’ or X (controlled companies established in third countries) and the Unshell Proposal by the EU Commission. The problems of artificial entities in EU law for tax purposes (and whether or what type of substance they need) has proved as (or even more) elusive and controversial in EU Tax Law as in domestic tax systems and the progressive discovery of the principle of principle of prohibition of abuse by the CJUE has not helped in terms of legal certainty. The chapter not only focuses on the evolution of the case law to draw conclusions from it but also makes proposals that go in a different direction from the Unshell initiative.