Los límites a la planificación fiscal agresiva y al abuso de las normas tributarias

Abstract

Tax planning is under scrutiny by institutions, including the OECD, the European Commission and the European Union Court of Justice. The main objective, to avoid double non-taxation by the combined application of treaties, agreements and domestic legislation. The measures proposed by the OECD and the European Commission can be understood from the perspective of the
objective pursued but cannot ignore what has been set forth by the jurisprudence nor, as a soft law, not complying with the general principles of law, for example, the principle of legal reserve, for the purpose of ensuring their future applicability and effectiveness