The General Scope of the ATAD and its Position in the EU Legal Order

Reference : The General Scope of the ATAD and its Position in the EU Legal Order


	Document type :	Parts of books : Contribution to collective works
	Discipline(s) :	Law, criminology & political science : Tax law Law, criminology & political science : European & international law
	Focus Areas :	Law / European Law
	To cite this reference:	http://hdl.handle.net/10993/43606

Title :	The General Scope of the ATAD and its Position in the EU Legal Order
Language :	English
Author, co-author :	Haslehner, Werner [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit >]
Publication date :	30-Jun-2020
Main document title :	A Practical Guide to the Anti-Tax Avoidance Directive
Editor :	Haslehner, Werner
	Pantazatou, Aikaterini
	Kofler, Georg
	Rust, Alexander
Publisher :	Edward Elgar
Collection and collection volume :	Tax Law and Practice Series
Pages :	32-65
Peer reviewed :	Yes
ISBN :	9781789905762
City :	Cheltenham
Country :	United Kingdom
Keywords :	[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
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.
Target :	Researchers ; Professionals ; Students
Permalink :	http://hdl.handle.net/10993/43606

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