Prohibition of Abuse in EU Tax Law (and Beyond): Fundamental Aspects of Relevance to Properly Apply the Concept of Beneficial Ownership

This article examines the prohibition of abuse as a general principle of EU law and its relationship with beneficial ownership. It explores its interaction with legality, proportionality and legal certainty, demonstrating how a principle-based approach aligns EU and OECD anti-abuse measures, ensuring consistency in tax law interpretation and application.