The Court of Justice of the European Union has taken an evolutionary approach to the understanding of an EU standard for the prevention of abuse of tax law under EU primary law (the free movement of capital) in a landmark case regarding the rules on German controlled foreign companies (CFC rules). This case note contrasts the narrow understanding of wholly artificial arrangements under Cadbury Schweppes Overseas Ltd v Commissioners of Inland Revenue with a seemingly broader one in X-GmbH v Finanzamt Stuttgart – Körperschaften. The note then examines the link between the genuine exchange of tax information with third countries as a way of ensuring effective fiscal supervision, and the prevention of tax avoidance. Finally, the significance of X-GmbH is highlighted to all the Member States in respect of the transposition of Articles 6, 7 and 8 of the Anti-Tax Avoidance Directive, and for third countries, and the compatibility of the UK's diverted profits tax with EU law.

中文翻译：

---

X-GmbH v Finanzamt Stuttgart – Körperschaften：欧盟法律中的税法滥用和税务信息交换

欧盟法院在关于德国控制的外国公司规则的具有里程碑意义的案件中，采取了渐进式的方法来理解欧盟标准，以防止根据欧盟基本法（资本自由流动）滥用税法。公司（CFC 规则）。本案例说明将Cadbury Schweppes Overseas Ltd v Commissioners of Inland Revenue对完全人为安排的狭隘理解与X-GmbH v Finanzamt Stuttgart – Körperschaften案中看似更广泛的理解进行了对比. 然后，该说明检查了与第三国进行真正的税收信息交换以确保有效的财政监督与防止避税之间的联系。最后，向所有成员国强调了X-GmbH在反避税指令第 6、7 和 8 条的转换以及对第三国的意义，以及英国转移利润税与欧盟法律。