La armonización de las normas contra la elusión fiscal relativas a la fiscalidad directa en la Unión Europea

This book addresses the current state of harmonization of anti-avoidance rules in the European Union, with special reference to the recent anti-avoidance package. In addition, it analyses the negative harmonization made by the European Court of Justice in the last decades, the tools for administrative cooperation and the proposals for the future of European taxation.