[TAX] Measures for combating questionable tax optimisation schemes
1. The introduction of a so-called “mini tax law abuse” for transactions whose “main” purpose is tax related Art. 109 of the Finance Act for 2019 introduces a new so-called “mini tax law abuse” procedure, designed to enable tax authorities to exclude tax optimisation schemes which principally pursue a tax objective under Art. L. 64 A of the Tax…