Reference : The General Scope of the ATAD and its Position in the EU Legal Order
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Law, criminology & political science : Tax law
Law, criminology & political science : European & international law
Law / European Law
The General Scope of the ATAD and its Position in the EU Legal Order
Haslehner, Werner mailto [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit >]
A Practical Guide to the Anti-Tax Avoidance Directive
Haslehner, Werner mailto
Pantazatou, Aikaterini
Kofler, Georg
Rust, Alexander
Edward Elgar
Tax Law and Practice Series
United Kingdom
[en] ATAD ; EU legal order ; Primary and Secondary EU tax law ; corporate taxation ; tax avoidance ; anti-tax avoidance rules ; minimum harmonisation ; subsidiarity ; EU law and tax treaties
[en] This chapter analyses the scope of the anti-tax avoidance directive (ATAD) as implemented in 2020 and its positioning within the EU legal order, in particular vis-à-vis primary EU law, national tax rules, and bilateral tax agreements. It examines the interpretation of the provisions of the ATAD and their compatibility with higher ranking norms, such as the fundamental freedoms, State aid rules, and fundamental rights.
Researchers ; Professionals ; Students

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