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Noticias

Reciente jurisprudencia del TJUE sobre la aplicación de cláusulas antiabuso nacionales y “europeas”: los “casos daneses” y el asunto X/Stuttgart

José Manuel Calderón, miembro de la Sección de Fiscalidad Internacional y Precios de Transferencia, analiza en esta nota las tres sentencias de 26 de febrero de 2019 de la Gran Sala del TJUE, referida a los denominados “casos daneses”, en las que se revela el estado actual de la jurisprudencia sobre cláusulas anti-abuso, en línea con la tendencia internacional post-BEPS, que altera la frontera entre la planificación fiscal legítima y las situaciones calificadas como montajes abusivos o artificiales. También comenta las implicaciones de esta jurisprudencia sobre la interpretación de las cláusulas anti-abuso domésticas.
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