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2.Insearchofadefnition
35
–Businessrealitytestsarealsopresentinanumberofspecific
anti-avoidancerules:e.g.theCFCrulesincludedintheProposal
fortheCCTBDirectivearenottoapplytoacontrolledforeign
companiesresidentorsituatedinamemberstateofathirdcoun-
trythatispartytotheEEAAgreementuwherethecontrolled
foreigncompanyhasbeensetupforvalidcommercialreasonsthat
reflecteconomicreality”,andutheactivityofthecontrolledfor-
eigncompanyshallreflecteconomicrealitytotheextentthatthat
activityissupportedbycommensuratestaf,equipment,assets
andpremises”(Article59(2)secondparagraph).
–Artificialityasalackofcommercialsubstanceisimportant
fortheidentificationoftaxavoidanceintheEUlawcontext.18
TeCJEUjurisprudenceconcerningdomesticlegalrulesaimed
atpreventingtaxavoidanceandrestrictingfundamentalfree-
domsisbasedontheconceptofuwhollyartificialarrangements”:
acceptabletaxavoidancerulesarethoseputinplacetouprevent
conductinvolvingthecreationofwhollyartificialarrangements
whichdonotreflecteconomicreality,withaviewtoescaping
thetaxnormallydueontheprofitsgeneratedbyactivitiescar-
riedoutonnationalterritory”.19Tisconceptcontrastsbusiness
18I.Mitroyanni,EuropeanUnion,[in:]M.Langetal.(eds.),GAARs–AKey
Element…,pp.21-43,atp.37.
19TejudgmentsoftheCJEU:of12September2006,C-196/04,CadburySchweppes
andCadburySchweppesOverseas,ECLI:EU:C:2006:544,para.51etseq.;of16July1998,
C-264/96,ICI,ECLI:EU:C:1998:370,para.26;of13December2005,C-446/03,Marks
&Spencer,ECLI:EU:C:2005:763,para.57;of13March2007,C-524/04,TestClaimants
intheTinCapGroupLitigation,ECLI:EU:C:2007:161,paras.71-92;of17December
2015,C-388/14,TimacAgroDeutschland,ECLI:EU:C:2015:829,para.42;of11March
2004,C-9/02,DeLasteyrieduSaillant,ECLI:EU:C:2004:138,para.50;of13November
2014,C-112/14,Commissionv.UK,ECLI:EU:C:2014:2369,para.25;of12Decem-
ber2002,C-324/00Lankhorst-Hohorst,ECLI:EU:C:2002:749,para.37;of7November
2013,C-322/11,K,ECLI:EU:C:2013:716,para.61;of5July2012,C-318/10,SIAT,
ECLI:EU:C:2012:415,para.40;of13November2014,C-112/14,Commissionv.UK,
ECLI:EU:C:2014:2369,para.25;3October2013,C-282/12,Itelcar,ECLI:EU:C:2013:629,
para.34etseq.,of21January2010,C-311/08,SGI,ECLI:EU:C:2010:26,para.65etseq.
SeealsoCommunicationfromtheCommissiontotheCouncil,theEuropeanParlia-
mentandtheEuropeanEconomicandSocialCommittee:Teapplicationofanti-abuse
measuresintheareaofdirecttaxation–withintheEUandinrelationtothirdcoun-
tries,Brussels,10.12.2007,COM(2007)785final,p.3.Inthecurrentjurisprudence
