[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…