The implementation of the ATAD in Greece Katerina Perrou
By: Perrou, Katerina
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Material type: 
ArticleSubject(s): LEGISLACION COMUNITARIA | ATAD | ELUSION FISCAL | SOCIEDADES EXTRANJERAS CONTROLADAS | ASIMETRÍAS HÍBRIDAS | GRECIA
In:
Intertax v. 50, n. 8-9, August-September 2022, p. 619-634Summary: This article examines the implementation of the anti-tax avoidance directive (ATAD) in Greece. It reviews the additions to and the amendments that had to be made in Greek law resulting from the implementation of the ATAD. It does so in an analytical and critical manner by exploring all of the ATAD provisions, examining the way that they were implemented into Greek law, and how they differentiate from the previous rules (if they existed at all). It examines the compatibility of the said provisions, as they have been transposed in Greece, with EU law and their compatibility with the Greek Constitution, especially in relation to the interest limitation rule, the exit tax, and the general anti-abuse rule (GAAR)
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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| Artículos | IEF | IEF | OP 2141/2022/8/9-5 (Browse shelf) | Available | OP 2141/2022/8/9-5 |
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| OP 2141/2022/8/9-2 A study on the protection of taxpayer rights in an era of enhanced exchange of information | OP 2141/2022/8/9-3 A European Internet Access Tax | OP 2141/2022/8/9-4 Tax transparency is here to stay | OP 2141/2022/8/9-5 The implementation of the ATAD in Greece | OP 2141/2022/8/9-6 Rome double tax convention | OP 2141/2022/8/9-7 The question of interaction between the tax and criminal proceedings in the ECtHR case-law | OP 2141/2023/1 Intertax |
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This article examines the implementation of the anti-tax avoidance directive (ATAD) in Greece. It reviews the additions to and the amendments that had to be made in Greek law resulting from the implementation of the ATAD. It does so in an analytical and critical manner by exploring all of the ATAD provisions, examining the way that they were implemented into Greek law, and how they differentiate from the previous rules (if they existed at all). It examines the compatibility of the said provisions, as they have been transposed in Greece, with EU law and their compatibility with the Greek Constitution, especially in relation to the interest limitation rule, the exit tax, and the general anti-abuse rule (GAAR)
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