000			01722nab a2200277 c 4500
999			_c141593 _d141593
003			ES-MaIEF
005			20200110112439.0
007			ta
008			200110t2019 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_966843 _aLazarov, Ivan
245		0	_aCapet - bombimg tax avoidance in Europe _bexamining the validity of the ATAD under EU law _cIvan Lazarov & Sriram Govind
260			_c2019
500			_aResumen.
520			_aThis article examines the compatibility of the Anti-Tax Avoidance Directive (ATAD) with primary EU law on four grounds. First, it argues that the Directive is incompatible with the general principle of anti-abuse developed by the CJEU. Second, it considers the Directive to not comply with the requirements of Article 115 TFEU as it does not contribute to the "establishment and functioning of the internal market" per accepted case law of the CJEU. Third, the Directive is at odds with the principle of subsidiarity, as the Commission put forward no convincing evidence regarding the need for such a directive at EU level. Finally, several provisions of the Directive go beyond what is necessary to combat artificial arrangements in a tailor-made fashion, thereby making it incompatible with the principle of proportionality.
650		4	_967421 _aATAD
650		4	_940897 _aELUSION FISCAL
650		4	_aPREVENCIÓN _954712
650		4	_aLEGISLACION COMUNITARIA _947492
650		4	_aINCUMPLIMIENTO DEL DERECHO COMUNITARIO _953911
650		4	_aUNION EUROPEA _947460
700	1		_960068 _aGovind, Sriram
773	0		_9161586 _oOP 2141/2019/10 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 47, issue 10, October 2019, p. 852-868
942			_cART