000			02836nab a2200229 c 4500
999			_c149028 _d149028
003			ES-MaIEF
005			20240618190140.0
007			ta
008			240227s2023 ne |||||o|||| 00| 0 eng d
040			_aES-MaIEF _beng _cES-MaIEF
100			_963454 _aKuzniacki, Blazej
245	1	0	_aAggressive tax planning in light of the securing the Activity Framework of Enablers initiative _helectrónico _ba path to inflation of anti-tax avoidance rules in the EU Law _c Błażej Kuźniacki
520			_aThe purpose of this article is to demonstrate that the introduction of a legal definition of aggressive tax planning (ATP) together with anti-ATP rules by the European Commission under the Securing the Activity Framework of Enablers (SAFE) initiative is an example of legislative inflation of the anti-tax avoidance rules in the degradation phase of EU legal development in the area of direct taxation. The article aims to show that the legal use of ATP would add another factor for further disorder in an interpretation and application of existing concepts and anti-abusive rules in the EU law as well as triggers risk of over-reaction. The analysis of relevant contextual materials on the ATP will help to positively verify that hypothesis. The article also leads to the conclusion that the Commission could propose new specific anti-avoidance rules (SAARs) based on the economic substance criteria in concert with references to activities that artificially exploit inconsistencies and mismatches between at least two systems of tax law without legally defining ATP. The introduction of such a new SAAR, however, is subject to two caveats. First, it would have to be placed within the boundaries of the rule of law, thereby causing only taxpayers engaging in international tax avoidance to suffer from uncertainty, i.e. the necessary degree of vagueness to effectively prevent tax avoidance by means of artificial exploitation of inconsistencies and mismatches between at least two systems of tax law. Second, proposing a new SAAR would be justified only insofar the Commission would present a robust analysis which confirms that recently introduced legislation against tax avoidance is not effective enough to target the mentioned exploitation. Otherwise, the inflation of anti-tax avoidance rules in the EU law would be guaranteed for the short-sighted benefit of politicians and at the cost of society and economy at large in the long term.
650		4	_947460 _aIMPUESTOS
650		4	_968604 _aESTADO DE DERECHO
650		4	_947950 _aPARAISOS FISCALES
650		4	_963148 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
650		7	_967620 _aINTERMEDIARIOS FISCALES
650		4	_968772 _aASIMETRÍAS HÍBRIDAS
773	0		_9171339 _oITS/2023/1 _tInternational Tax Studies _x 2590-1117 _g Vol. 6, no. 1, 2023, 22 p.
942			_cRE