Steffen Hindelang

Steffen Hindelang is a professor (wsr) at the Department of Law of the University of Southern Denmark in Odense. He teaches and researches in the areas of international economic law, esp. international investment law, EU law and German public law. He is also adjunct faculty at Humboldt-Universität zu Berlin and Technische Universität Berlin as well…

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European Court of Justice case law on circumvention, “wholly” or “purely” artificial arrangements and avoidance

C-255/02, Halifax plc, Leeds Permanent Development Services Ltd, County Wide Property Investments Ltd v Commissioners of Customs & Excise, Judgment of the Court of 21 February 2006, paras 67-86 and 90-99. C-446/03, Marks & Spencer plc v David Halsey (Her Majesty’s Inspector of Taxes), Judgment of the Court of 13 December 2005, para 57. C-196/04,…

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