000			02036nab a2200229 c 4500
999			_c146227 _d146227
003			ES-MaIEF
005			20220823133025.0
007			ta
008			220823t2022 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_954063 _aArginelli, Paolo
245		4	_aThe implementation of the ATAD in Italy _c Paolo Arginelli
500			_aResumen.
520			_aThis article discusses the specificities of the Anti-Tax Avoidance Directive (ATAD) implementation rules in Italy, with particular regard to the exercise of the different options provided by the Directive. That implementation has mainly taken the form of amendments to existing provisions (re controlled foreign company (CFC), exit tax, interest deduction) with only one completely new set of rules (hybrid mismatch arrangements). For the general anti-abuse rule was chosen to regard that rule as substantially overlapping with the Italian general anti-abuse rule (GAAR) and, therefore, not requiring any specific implementation. As a result of this approach taxpayers, tax authorities as well as courts have been sledging comfortably into the new regimes without any significant discontinuity with the past, except for the hybrid mismatch regulation. In addition, how Italy implemented the ATAD has proved rather conservative and appears largely compliant with the Directive. That notwithstanding, the most relevant departures from the ATAD are highlighted and discussed to establish their compatibility with the EU legal order. Finally, the article examines the possible consequences stemming from the technique adopted to implement the Directive general anti-abuse rule and scrutinises the areas where tax litigations could more easily occur in the future.
650		4	_aATAD _967421
650		4	_aAPLICACION _927355
650		4	_aELUSION FISCAL _943410
650		4	_aPREVENCIÓN _954712
650		4	_aITALIA _947518
773	0		_9167695 _oOP 2141/2022/6/7 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 50, n. 6-7, June-July 2022, p. 531-542
942			_cART