Title

Effectiveness and Constitutional Standards as a Barrier to the Correct Implementation of the European General Anti-Abuse Rule

Journal title

Polish Yearbook of International Law

Yearbook

2024

Issue

No XLIV

Authors

Drozdowski, Edgar

Affiliation

Drozdowski, Edgar : Department of Financial Law, Faculty of Law and Administration, Adam Mickiewicz University (Poland)

Keywords

general anti-abuse rule ; GAAR ; constitutional standards ; ATA Directive ; CJEU case law ; incorrect implementation ; effectiveness

Divisions of PAS

Nauki Humanistyczne i Społeczne

Coverage

347–371

Publisher

Institute of Law Studies PAS ; Committee on Legal Sciences PAS

Date

8.12.2025

Type

Article

Identifier

DOI: 10.24425/pyil.2025.156725