Publication Type

Journal Article

Version

publishedVersion

Publication Date

1-2019

Abstract

This study concentrates on the Court of Justice of the European Union (C.J.E.U.) case law in order to reconstruct from it an interpretative guidance for the proper understanding and thus the application of the general anti-abuse rule included in Article 6 A.T.A.D. (the A.T.A.D.’s G.A.A.R.). Although Article 6 aims to harmonise general anti-abuse rules in the domain of tax law among all M.S.s, its wide scope and its phraseology raises a plethora of issues, in particular in respect of its proper– E.U. compatible– understating and thus application. The analysis of the relevant C.J.E.U. case law, as undertaken in this paper, will set a scene for the question of compatibility of the A.T.A.D.’s G.A.A.R. with the concept of abuse developed by the C.J.E.U. in cases regarding abusive practices of taxpayers. This piece aims to contribute in determining the reasonable understanding of the core elements of the A.T.A.D.’s G.A.A.R. in accordance with E.U. primary law, as interpreted by the C.J.E.U.. This may provide the readers with a useful interpretative guideline to the A.T.A.D.’s G.A.A.R., which could be of assistance not only for tax authorities, but for all stakeholders, including taxpayers, courts, and M.S.s’ legislative bodies.

Keywords

G.A.A.R., A.T.A.D., B.E.P.S., C.J.E.U., tax avoidance

Discipline

European Law | Tax Law

Publication

University of Bologna Law Review

Volume

4

Issue

2

First Page

261

Last Page

282

ISSN

2531-6133

Identifier

10.6092/issn.2531-6133/10023

Publisher

University of Bologna

Additional URL

https://doi.org/10.6092/issn.2531-6133/10023

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