000			01604nab a2200265 c 4500
999			_c143884 _d143884
003			ES-MaIEF
005			20210414182349.0
007			ta
008			210414t2021 sp ||||| |||| 00| 0|spa d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_963454 _aKuzniacki, Blazej
245		0	_aPoland's implementation of EU GAAR compromises constitutional and EU principles _c Blazej Kuzniacki
260			_c2021
500			_aResumen.
520			_aOne 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.
650		4	_967421 _aATAD
650		4	_943410 _aELUSION FISCAL
650		4	_954712 _aPREVENCIÓN
650		4	_953911 _aINCUMPLIMIENTO DEL DERECHO COMUNITARIO
650		4	_954031 _aPRINCIPIO DE PROPORCIONALIDAD
650		4	_948075 _aPOLONIA
650		4	_967756 _aUNION EUROPEA
773	0		_9164647 _oOP 2141/2021/3 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 49, n. 3, March 2021, p. 237-253
942			_cART