000			01907nab a2200241 c 4500
999			_c150658 _d150658
003			ES-MaIEF
005			20250424104114.0
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008			250424t2024 ne ||||| |||| 00| 0eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_968602 _aVelthoven, Max
245	1	4	_aThe ATAD GAAR _ba little older, but are we wiser? _c Max Velthoven
520			_aArticle 6 of the EU Anti-Tax Avoidance Directive (ATAD) introduced an EU law obligation for Member States to include a general anti-abuse rule (GAAR) in their corporate tax systems (ATAD GAAR). This article summarizes the findings of a PhD research of the ATAD GAAR. The main conclusion is that the ATAD GAAR codifies the existing general anti-abuse concept of EU law whilst it at the same time expands the reach of this concept to also cover non-harmonized areas of corporate tax. This means that Member States must prevent the abuse of their entire corporate tax systems as if it concerned abuse of EU law. The significant consequences of these changes are analysed, including the timing aspects, taxes in scope, and whether the provision is a minimum standard or full harmonization. This article also analyses the procedural tax aspects of the ATAD GAAR and its impact to the state aid framework. The ATAD GAAR is subsequently criticized with reference to ideas of Karl Popper’s The Open Society. Finally, the article provides an outlook to the future of the provision.
650		4	_967421 _aATAD
650		4	_942805 _aLEGISLACION COMUNITARIA
650		4	_946527 _anorma general antiabuso
650		4	_941975 _aDERECHO COMUNITARIO EUROPEO
650		4	_932236 _aAYUDA ESTATAL
650		4	_963148 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
650		4	_948079 _aPOPPER, KARL RAIMUND
773	0		_9173388 _oOP 2141-B/2024/3 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _g v. 33, issue 3, June 2024, p. 109-125
942			_cART