Quotation Lazarov, Ivan. 2017. GAAR - EU framework and implementation in Bulgaria. Academic conference: 'Application of EU law in Bulgaria between 2007 and 2017' Sofia, Bulgaria, 29.09-30.09.


RIS


BibTeX

Abstract

This contribution aims at shedding light regarding the relation between the existing case law of the ECJ on the fundamental freedoms and the new common GAAR adopted under the Parent-Subsidiary Directive and the Anti-Tax-Avoidance Directive. The conclusion drawn is that the new GAAR is broader than the case-law of the Court and therefore, one might question its validity under primary EU law. Furthermore, the paper examines the legal framework of the GAAR in Bulgaria and the case law of the national courts thereunder. It tests its compatibility with the old and the new approach on anti-tax-avoidance in the EU and makes a brief comparative analysis with other tax systems, such as the one in Germany. Finally, the author concludes that the several layers of GAAR, which only partially overlap, create legal uncertainty that can hardly be compensated with the hypothetically expected increase of tax revenue.

Tags

Press 'enter' for creating the tag

Publication's profile

Status of publication Published
Affiliation External
Type of publication Paper presented at an academic conference or symposium
Language Bulgarian
Title GAAR - EU framework and implementation in Bulgaria
Event Academic conference: 'Application of EU law in Bulgaria between 2007 and 2017'
Year 2017
Date 29.09-30.09
Country Bulgaria
Location Sofia

Associations

People
Lazarov, Ivan (Details)
Google Scholar: Search