El abuso de Derecho y el beneficiario efectivo en Europa en la jurisprudencia del TJUE

Abstract

Some strategic business decisions do not always pursue a transparent economic purpose and are sometimes fueled by tax maneuvers carried out in abuse of rights. Tax planning is identified as an instrument of abuse of law when it contains in its essence any avoidance procedure, intentional tax avoidance or evasion. In addition to abuse of law, the doctrine of the beneficial owner arises, which is the person who ultimately owns, controls or benefits from a financial transaction, even if another person or entity acts on his or her behalf. We will analyze the most relevant jurisprudence of the TJUE regarding these concepts and the problems derived from their practical application in different States.