000			02283nab#a2200325#c#4500
003			IEF
005			20190816110848.0
008			170731s2017 NLD|| #####0 b|ENG|u
040			_aIEF
041			_aENG
100	1		_aDe Broe, Luc _93984
245			_aThe General Anti - Abuse Rule of the Anti - Tax Avoidance Directive _b ananalysis against the wider perspective of the European Court of Justice's case law on abuse of EU law _c Luc De Broe & Dorien Beckers
260			_c2017
500			_aDisponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
650		4	_aABUSO DEL DERECHO _954389
650		4	_aABUSO DE TRATADOS _963564
650		4	_aEVASION FISCAL _944029
650		4	_aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS _963148
650		4	_aPREVENCIÓN _954712
650		4	_aUNION EUROPEA _948644
650		4	_aJURISPRUDENCIA _947570
520			_aA general anti-tax avoidance rule (GAAR) has been adopted as part of the Anti-Tax Avoidance Directive of 12 July 2016 (ATAD).This article first sets out the concept of abuse of (tax) law and its role within the European Union legal order, based on the jurisprudence of the European Court of Justice (section 2). Subsequently, it establishes a recent trend towards mandatory GAAR codification. The traditional approach whereby secondary EU laws merely authorizes national GAARs to combat abusive practices isreplaced by an obligation for Member States to eliminate abusive tax practices (section 3). The mandatory GAAR thatwas included inthe amended Parent-Subsidiary Directive of 2015 seems to have set a precedent which the ATAD has extrapolated to the corporateincome taxation of the Member States. Finally, section 4 provides a critical analysis of the scope, requirements and legal consequencesof the ATAD GAAR, whereby questions and concerns are raised showing that, despite its remarkably swift adoption, interpretation and implementation of the new provision are far from self-evident.
650		4	_943410 _aELUSION FISCAL
650		4	_942805 _aLEGISLACION COMUNITARIA
700	1		_aBeckers, Dorien _965574
773	0		_tEC Tax Review _w124968 _gv. 26, n. 3, June 2017, p. 133-144
942			_cART
942			_z148363
999			_c68609 _d68609