Dourado, Ana Paula
The interest limitation rule in the Anti - Tax Avoidance Directive ( ATAD ) and the net taxation principle / Ana Paula Dourado .-- , 2017
Disponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
This article discusses the rationale for limiting the income tax deduction of interest payments, taking into account the net taxationprinciple, as well as the compatibility of Article 4 of the Anti-Tax Avoidance Directive (ATAD) with the Treaty on the Functioning ofthe European Union (TFEU).It also discusses the compatibility of a national provision that is similar to Article 4of the ATAD, with a national constitution.Assuming that such national interest limitation rule is declared unconstitutional, but, in turn, Article 4 of the ATAD is not declaredincompatible with the TFEU, a conflict with EU Law will arise. This is so, because European Union (EU) Law is to be given full effectby EU Member States.
INTERES
PRESTAMOS
DEDUCCIONES
EVASION FISCAL
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PREVENCIÓN
UNION EUROPEA
ELUSION FISCAL
LEGISLACION COMUNITARIA
EC Tax Reviewv. 26, n. 3, June 2017, p. 112-121
The interest limitation rule in the Anti - Tax Avoidance Directive ( ATAD ) and the net taxation principle / Ana Paula Dourado .-- , 2017
Disponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
This article discusses the rationale for limiting the income tax deduction of interest payments, taking into account the net taxationprinciple, as well as the compatibility of Article 4 of the Anti-Tax Avoidance Directive (ATAD) with the Treaty on the Functioning ofthe European Union (TFEU).It also discusses the compatibility of a national provision that is similar to Article 4of the ATAD, with a national constitution.Assuming that such national interest limitation rule is declared unconstitutional, but, in turn, Article 4 of the ATAD is not declaredincompatible with the TFEU, a conflict with EU Law will arise. This is so, because European Union (EU) Law is to be given full effectby EU Member States.
INTERES
PRESTAMOS
DEDUCCIONES
EVASION FISCAL
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PREVENCIÓN
UNION EUROPEA
ELUSION FISCAL
LEGISLACION COMUNITARIA
EC Tax Reviewv. 26, n. 3, June 2017, p. 112-121