News and insights

27-10-2020 - WTS Global ETLC Newsflash #12: Latest case law from EU members states on beneficial ownership and abuse of law

Recent case law across Europe shows that domestic courts are being inspired by the CJEU case law on abuse. 
Despite the Italian Supreme Court’s positive ruling, a trend seems to be set: taxpayers claiming benefits under EU or treaty law should more than ever be ready to demonstrate the economic rationale of their structures.
Recent case law in Switzerland, France, Spain, the Netherlands and Italy are summarized by WTS Global European Tax Law Center here.



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