Kuzniacki, Blazej
Poland's implementation of EU GAAR compromises constitutional and EU principles / Blazej Kuzniacki .-- , 2021
Resumen.
One of the most potent legal instruments for preventing tax avoidance is Article 6 (general anti-avoidance rule, EU GAAR) of the Anti-Tax Avoidance Directive (ATAD). This article analyses Poland's very restrictive implementation of the EU GAAR to demonstrate that the implementation, although permissible under Article 3 ATAD, has led to the protection of the Polish tax base at the cost of constitutional and EU principles. The main purpose of this article is to reveal the incompatibility of the Polish GAAR with the constitutional and EU principles of legal certainty and proportionality and to draw consequences from it. Furthermore, the article aims to show that the EU should have taken a different approach to the EU standard for abuse of tax law.
ATAD
ELUSION FISCAL
PREVENCIÓN
INCUMPLIMIENTO DEL DERECHO COMUNITARIO
PRINCIPIO DE PROPORCIONALIDAD
POLONIA
UNION EUROPEA
Intertax 0165-2826v. 49, n. 3, March 2021, p. 237-253
Poland's implementation of EU GAAR compromises constitutional and EU principles / Blazej Kuzniacki .-- , 2021
Resumen.
One of the most potent legal instruments for preventing tax avoidance is Article 6 (general anti-avoidance rule, EU GAAR) of the Anti-Tax Avoidance Directive (ATAD). This article analyses Poland's very restrictive implementation of the EU GAAR to demonstrate that the implementation, although permissible under Article 3 ATAD, has led to the protection of the Polish tax base at the cost of constitutional and EU principles. The main purpose of this article is to reveal the incompatibility of the Polish GAAR with the constitutional and EU principles of legal certainty and proportionality and to draw consequences from it. Furthermore, the article aims to show that the EU should have taken a different approach to the EU standard for abuse of tax law.
ATAD
ELUSION FISCAL
PREVENCIÓN
INCUMPLIMIENTO DEL DERECHO COMUNITARIO
PRINCIPIO DE PROPORCIONALIDAD
POLONIA
UNION EUROPEA
Intertax 0165-2826v. 49, n. 3, March 2021, p. 237-253