The Resource La codificación de la cláusula antiabuso en el Derecho de la Unión (II) = The anti-avoidance clause's codification under the European Union Law (II)

La codificación de la cláusula antiabuso en el Derecho de la Unión (II) = The anti-avoidance clause's codification under the European Union Law (II)

Label
La codificación de la cláusula antiabuso en el Derecho de la Unión (II) = The anti-avoidance clause's codification under the European Union Law (II)
Title
La codificación de la cláusula antiabuso en el Derecho de la Unión (II) = The anti-avoidance clause's codification under the European Union Law (II)
Creator
Subject
Language
eng
Summary
The new anti-tax avoidance Directive, far from bringing new elements in order to configure the GAAR regime, has only limited itself to codify a general principle which bans the execution of abusive practices, a topic which was already covered by the European case-law. From this perspective, article 6 of the Directive has to be read as a normative in which different elements have been poured and molded, having all of them an extraordinary hermeneutic value in order to determine its scope and significance. The general anti-abuse clause constitutes nowadays an autonomous legal category in European Union law, whose main harmonising function does not intend that national anti-abuse clauses and techniques disappear, however, they intend the standardisation of the concept and legal effects regarding an all-inclusive conception of abusive practice, which has to be dealt with basically,-but not exclusively-, in the field of tax avoidance. A stage of normative harmonisation, and applicative uniformity, which does not only contract itself to the European Law sphere but it also gets projected in domestic legal situations and with third countries, with the correlative dialectic tension between national and international clauses, currently being them subjected to the newest scrutiny of the CJEU. In order to reach to the central thesis which has been previously exposed in this essay divided in two parts, which deals with the study of the successive stratification of Community case-law, the sectoral Directives, the soft law and the unsuccessful normative projects, which have arisen around the unitary concept of abusive practice currently codified by the Anti-Tax Avoidance Directive. The article concludes with a critical argument about the degree of compatibility of the general anti-abuse clause and our national clause about the conflict towards the application of the rule
Citation source
In: Crónica tributaria. - Madrid. - (2019), no. 171 ; p. 157-181
http://library.link/vocab/creatorName
Juan Casadevall, J. de
Geographic coverage
  • European Union
  • Europe
Language note
Spanish
http://library.link/vocab/subjectName
  • tax avoidance
  • anti-avoidance
  • ATAD
  • soft law
  • GAAR
  • conflict of law
  • EU law
Label
La codificación de la cláusula antiabuso en el Derecho de la Unión (II) = The anti-avoidance clause's codification under the European Union Law (II)
Instantiates
Publication
Label
La codificación de la cláusula antiabuso en el Derecho de la Unión (II) = The anti-avoidance clause's codification under the European Union Law (II)
Publication

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