Ruiz Almendral, Violeta2010-10-082010-10-082005Intertax, 2005, vol. 33, issue 12, p. 560-5820165-2826https://hdl.handle.net/10016/9379Web del editor: http://www.aspenpublishers.comapplication/pdfeng© Kluwer Law InternationalImpuestosTaxesGAARDerecho tributarioEuropean Court of JusticeTax Avoidance and the European Court of Justice: What is at Stake for European General Anti-Avoidance Rules?research articleDerechoopen access