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
Abstract :
[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.
Disciplines :
Tax law European & international law
Author, co-author :
Haslehner, Werner ; University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit
External co-authors :
no
Language :
English
Title :
The General Scope of the ATAD and its Position in the EU Legal Order
Publication date :
30 June 2020
Main work title :
A Practical Guide to the Anti-Tax Avoidance Directive
