Can the tax authorities challenge the private arrangements? Some comments on the ECJ approach on anti-abuse and VAT

Francisco Javier Sánchez Gallardo: The answer is yes, or better, of course, they can. As in any other tax, the cases in which private arrangements have given rise to the application of anti-abuse provisions by the tax authorities are numerous. Some of them have reached the CJEU, which has pronounced on the matter, on some occasions expressly and in other obiter dictum.

Source: LinkedIn