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This book provides a concise, practical guide to the European Union's Anti-Tax Avoidance Directive (ATAD). Presenting unique insights into the ATAD's five specific anti-avoidance rules, its chapters explain the background of those rules, the directive's interactions with relevant jurisprudence, and the challenges posed to the ATAD's interpretation and implementation in domestic law. Key features include: * critical, article-by-article analysis of the ATAD * contextual information on the legislative environment in which the ATAD operates, embedding it in the wider landscape of CJEU...

This book explores how the architecture of European economic and monetary governance has radically changed over the last decade. It demonstrates the ways in which the micro- and macro-economic constitutions of Europe have reacted to legal measures enacted to counter past economic crisis, together, profoundly modifying the way in which European constitutionalism is understood. Within this innovative book, leading scholars and experts in European economic law discuss the changes and the problems arising for today's Economic Constitution from an interdisciplinary perspective. Analysing both...