Quotation Lazarov, Ivan, Govind, Sriram. 2019. Carpet-Bombing Tax Avoidance in Europe: Examining the Validity of the ATAD Under EU Law. Intertax. 47 (10), 852-868.


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Abstract

This article examines the compatibility of the Anti-Tax Avoidance Directive (ATAD) with primary EU law on four grounds. First, it argues that the Directive is incompatible with the general principle of anti-abuse developed by the CJEU. Second, it considers the Directive to not comply with the requirements of Article 115 TFEU as it does not contribute to the ‘establishment and functioning of the internal market’ per accepted case law of the CJEU. Third, the Directive is at odds with the principle of subsidiarity, as the Commission put forward no convincing evidence regarding the need for such a directive at an EU level. Finally, several provisions of the Directive go beyond what is necessary to combat artificial arrangements in a tailor-made fashion, thereby making it incompatible with the principle of proportionality.

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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Journal article
Journal Intertax
WU-Journal-Rating new STRAT-C
Language English
Title Carpet-Bombing Tax Avoidance in Europe: Examining the Validity of the ATAD Under EU Law
Volume 47
Number 10
Year 2019
Page from 852
Page to 868
Reviewed? Y
URL https://www.kluwerlawonline.com/abstract.php?area=Journals&id=TAXI2019086
DOI n.a.
Open Access N

Associations

People
Lazarov, Ivan (Details)
Govind, Sriram (Former researcher)
Organization
Institute for Austrian and International Tax Law IN (Details)
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