Orrick Paris Tax Partner Laurent Olléon Authored an Article on the Prohibition of Abusive Tax Practices in the European Union

Option Finance

Orrick Paris Tax Partner Laurent Olléon authored an article on the prohibition of abusive tax practices in the European Union, published in the French legal and finance magazine Option Finance. He discussed the judgement issued by the CJEU on February 26th, 2019, which, unlike the Halifax judgement (2006), has decided that the general principle of prohibition of abuse of rights is applicable even if the transactions at issue do not exclusively pursue the aim to benefit from tax advantages.