+Article 5 2.

Article 5 2.

Member States may, in the case of transactions for which the principal motive or one of the principal motives is tax evasion, tax avoidance or abuse, withdraw the benefits of this Directive or refuse to apply this Directive.

1. Visão geral

Título	Regulamentação

1.1 Referências

1.2 Requisitos identificados

1.3 Normas relacionadas

2. Requisitos identificados

Requisitos
Fonte	Requisito

3. Normas relacionadas

Normas
Fonte	Requisito

Builddate: 01.07.2013 00:00:00 -Doknr: CELEX:32003L0049
EULAW -
European Regulation published on http://eur-lex.europa.eu/