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Please use this identifier to cite or link to this item: http://hdl.handle.net/1942/23510

Title: Adrift between Scylla and Charybdis? The trust caught between a civil law rock and a fiscal hard place
Authors: Appermont, Niels
Issue Date: 2016
Citation: Trusts & Trustees, 22(10), p. 1134-1164
Abstract: In a seminal case, the EFTA Court has ruled in Olsen that a trust, as a form of establishment, may fall within the scope of both the rules on the freedom of establishment and the rules concerning the free movement of capital. Therefore, the Olsen judgment is also of significant importance regarding European Union (EU) law. However, this important judgment raises questions regarding the private international law and tax law treatment of trusts, since different EU Member States have adopted special tax rules concerning trusts. Especially, the question to what extent trusts may be used to carry on ‘genuine economic activities’ is relevant in this respect.
URI: http://hdl.handle.net/1942/23510
DOI: 10.1093/tandt/ttw184
ISSN: 1363-1780
Category: A2
Type: Journal Contribution
Appears in Collections: Research publications

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