| 000 | 01767nab#a2200313#c#4500 | ||
|---|---|---|---|
| 003 | IEF | ||
| 005 | 20190816110852.0 | ||
| 008 | 170731s2017 NLD|| #####0 b|ENG|u | ||
| 040 | _aIEF | ||
| 041 | _aENG | ||
| 100 | 1 |
_aDourado, Ana Paula _913547 |
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| 245 |
_aThe interest limitation rule in the Anti - Tax Avoidance Directive ( ATAD ) and the net taxation principle _c Ana Paula Dourado |
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| 260 | _c2017 | ||
| 500 | _aDisponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión. | ||
| 650 | 4 |
_aINTERES _947502 |
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| 650 | 4 |
_aPRESTAMOS _948108 |
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| 650 | 4 |
_aDEDUCCIONES _941769 |
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| 650 | 4 |
_aEVASION FISCAL _944029 |
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| 650 | 4 |
_aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS _963148 |
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| 650 | 4 |
_aPREVENCIÓN _954712 |
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| 650 | 4 |
_aUNION EUROPEA _948644 |
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| 520 | _aThis 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. | ||
| 650 | 4 |
_943410 _aELUSION FISCAL |
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| 650 | 4 |
_942805 _aLEGISLACION COMUNITARIA |
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| 773 | 0 |
_tEC Tax Review _w124968 _gv. 26, n. 3, June 2017, p. 112-121 |
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| 942 | _cART | ||
| 942 | _z148361 | ||
| 999 |
_c137277 _d137277 |
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