##  [New book in the Garrigues Collection: ‘General Anti-Avoidance Rules in Spanish and European Tax Case Law’](/en_GB/new/new-book-garrigues-collection-general-anti-avoidance-rules-spanish-and-european-tax-case-law) 

# New book in the Garrigues Collection: ‘General Anti-Avoidance Rules in Spanish and European Tax Case Law’





05 / 10 / 2018

















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**This week saw the publication (in Spanish) of *General Anti-Avoidance Rules in Spanish and European Tax Case Law* by tax partner Abelardo Delgado.**





It is the latest work in the Garrigues Collection, through which the firm seeks to actively participate in legal debate, to help rethink the institutions and concepts of traditional law and to contribute to the definition of new legal ideas.

The book is the result of the adaptation and update of Abelardo’s doctoral thesis, which he defended just under a year ago at Universidad Autónoma de Madrid, under the supervision of Professor Juan Arrieta. This new title also continues the research undertaken by Abelardo as part of his work for the Diploma in Advanced Studies which he obtained from Universidad Complutense de Madrid in 2004.

General anti-avoidance and anti-abuse rules have become highly significant in recent years, when both the OECD – as part of the BEPS project – and EU Law have incorporated rules of this kind to try to prevent tax avoidance, abusive tax planning and treaty abuse. Abelardo Delgado’s book considers that the interpretation of these rules should focus on the study of the tax case law established by both the Spanish Supreme Court and the Court of Justice of the European Union.

***General Anti-Avoidance Rules in Spanish and European Tax Case Law*** is split into three large parts. First, it describes and analyzes the positive regime governing these rules in the General Taxation Law. In the second part, the book focuses on analyzing the case law of the Spanish Supreme Court. And, lastly, the third part covers sections four and five of the table of contents, which are devoted to analyzing CJEU case law and examining the most recent papers by the OECD and the European Union. The book ends with some conclusions that try to offer a reasoned opinion on the meaning of these general anti-avoidance rules and how they may develop in the future.

[**MORE INFORMATION**](https://www.thomsonreuters.es/es/tienda/d%C3%BAo-papel-ebook/Las-normas-generales-antielusion-en-la-jurisprudencia-tributaria-espanola-y-europea-(Duo)/p/10011371)









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