European legal act(s) on anti‑tax avoidance and fraud ()
Legal framework addressing tax avoidance, evasion, and aggressive tax planning practices. It provides common rules and policy instruments to protect Member States’ tax bases and ensure fair and transparent taxation.
eira:concepteira:ArchitectureBuildingBlock
dct:modified2026-03-31
dct:identifier
dct:titleEuropean legal act(s) on anti‑tax avoidance and fraud
dct:descriptionLegal framework addressing tax avoidance, evasion, and aggressive tax planning practices. It provides common rules and policy instruments to protect Member States’ tax bases and ensure fair and transparent taxation.
dct:publisherEUR-Lex
dct:sourceEIRA Team
skos:example
eira:viewLV-Binding Power and Jurisdiction
eira:eifLayerLegal
skos:broaderhttp://data.europa.eu/dr8/BindingInstrumentRequirement
eira:PURIhttp://data.europa.eu/dr8/EuropeanLegalActsOnAntiTaxAvoidanceAndFraud