Luc De BroeBorn in 1959, graduated from the Katholieke Universiteit Leuven (lic.jur., K.U. Leuven, 1982). He obtained a Master of Laws (LL.M.) degree from the Northwestern University School of Law (Chicago, 1986). He obtained a degree in tax law from the Ecole Supérieure des Sciences Fiscales Bruxelles (1987) and obtained his doctorate degree at Katholieke Universiteit Leuven. Admitted to the Brussels Bar in 1982. Partner in the Brussels law firm of Laga. Professor of tax law, Katholieke Universiteit Leuven (2007). Member of the board of editors of EC Tax Review. Luc de Broe is the author of numerous articles on Belgian, international and European tax law and has written a manual on cross-border leasing between Belgium and the United States (for which he was awarded IFA’s Mitchell B. Carroll Prizein 1988) as well as a manual on mergers and divisions of Belgian enterprises (1993) and a treatise on international tax planning and the prevention of abuse in tax matters (2007).
Limits to Tax Planning in European Tax Law
Tax law contains many anti-abuse provisions. In the European Union these provisions must be in accordance with Community law. Accordingly, further study of abuse concepts in European tax law is useful and desirable. This course will deal with the creation of and the content of the abuse concepts. The starting point of the discussion will be the ECJ’s case law on abuse of Community law in non-tax matters. Thereafter, the focus will be on abuse in direct and indirect taxation in the EU. We shall discuss how the European Court of Justice treats abuse, the differences and similarities between the various abuse concepts and hence to what extent tax jurisdiction shopping is still allowed. In the final part of the lectures we shall discuss the various proposals made by the EU Commission to curtail international tax avoidance.
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