The interest limitation rule in the Anti - Tax Avoidance Directive ( ATAD ) and the net taxation principle Ana Paula Dourado
By: Dourado, Ana Paula
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Material type: 
ArticlePublisher: 2017Subject(s): INTERES | PRESTAMOS | DEDUCCIONES | EVASION FISCAL | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | PREVENCIÓN | UNION EUROPEA | ELUSION FISCAL | LEGISLACION COMUNITARIA
In:
EC Tax Review v. 26, n. 3, June 2017, p. 112-121Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | OP 2141-B/2017/3-2 (Browse shelf) | Available | OP 2141-B/2017/3-2 |
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| OP 2141-B/2017/2-4 Towards an [ unlawful ] modernized EU VAT rate policy | OP 2141-B/2017/2-5 Reduced rates and the digital economy | OP 2141-B/2017/3-1 Harmonizing Anti - Tax Avoidance Rules | OP 2141-B/2017/3-2 The interest limitation rule in the Anti - Tax Avoidance Directive ( ATAD ) and the net taxation principle | OP 2141-B/2017/3-3 Exit taxation | OP 2141-B/2017/3-4 The General Anti - Abuse Rule of the Anti - Tax Avoidance Directive | OP 2141-B/2017/3-5 CFC rules and Anti - Tax Avoidance Directive |
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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.
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