000			02036nab a2200265 c 4500
999			_c146002 _d146002
003			ES-MaIEF
005			20220616103343.0
007			ta
008			220615t2022 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_965368 _aHeber, Caroline
245		4	_aThe interest limitation rule in the light of European constitutional law _c Caroline Heber
500			_aResumen.
520			_aThis article focuses on the interest limitation rule introduced at the European level as part of the Anti-Tax Avoidance Directive (ATAD). The first section of the article outlines the design and structure of the European interest limitation rule. The second part focuses on the German interest limitation rule, which served as a blueprint for the European rule. In this section, special attention is paid to the ruling of the German Federal Fiscal Court indicating that the German interest limitation rule infringes the constitutionally guaranteed principle of equal treatment. In the light of the ruling of the German Federal Fiscal Court, the subsequent section of the article tests the European interest limitation rule against the European general principle of equal treatment. This section reveals that an anti-BEPS interest limitation rule that applies equally to both domestic and cross-border situations is not in line with Article 20 of the Charter of Fundamental Rights. Against this background, the article raises the fundamental question of whether the theory behind the European internal market allows the application of the interest limitation rule only in a cross-border setting.
650		4	_944899 _aGASTOS DEDUCIBLES
650		4	_947502 _aINTERES
650		4	_948220 _aREDUCCION
650		4	_945680 _aIMPUESTO DE SOCIEDADES
650		4	_aELUSION FISCAL _943410
650		4	_aPREVENCIÓN _954712
650		4	_aALEMANIA _925193
650		4	_aUNION EUROPEA _948644
773	0		_9167340 _oOP 2141-B/2022/2 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _g v. 31, n. 2, April 2022, p. 72-84
942			_cART