The Resource Poland's implementation of EU GAAR compromises constitutional and EU principles
Poland's implementation of EU GAAR compromises constitutional and EU principles
Resource Information
The item Poland's implementation of EU GAAR compromises constitutional and EU principles represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Poland's implementation of EU GAAR compromises constitutional and EU principles represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- One of the most potent legal instruments for preventing tax avoidance is Article 6 (general anti-avoidance rule, EU GAAR) of the Anti-Tax Avoidance Directive (ATAD). This article analyses Poland's very restrictive implementation of the EU GAAR to demonstrate that the implementation, although permissible under Article 3 ATAD, has led to the protection of the Polish tax base at the cost of constitutional and EU principles. The main purpose of this article is to reveal the incompatibility of the Polish GAAR with the constitutional and EU principles of legal certainty and proportionality and to draw consequences from it. Furthermore, the article aims to show that the EU should have taken a different approach to the EU standard for abuse of tax law
- Language
- eng
- Label
- Poland's implementation of EU GAAR compromises constitutional and EU principles
- Title
- Poland's implementation of EU GAAR compromises constitutional and EU principles
- Language
- eng
- Summary
- One of the most potent legal instruments for preventing tax avoidance is Article 6 (general anti-avoidance rule, EU GAAR) of the Anti-Tax Avoidance Directive (ATAD). This article analyses Poland's very restrictive implementation of the EU GAAR to demonstrate that the implementation, although permissible under Article 3 ATAD, has led to the protection of the Polish tax base at the cost of constitutional and EU principles. The main purpose of this article is to reveal the incompatibility of the Polish GAAR with the constitutional and EU principles of legal certainty and proportionality and to draw consequences from it. Furthermore, the article aims to show that the EU should have taken a different approach to the EU standard for abuse of tax law
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 49 (2021), no. 3 ; p. 237-253
- http://library.link/vocab/creatorName
- Kuźniacki, B
- Geographic coverage
-
- Europe
- European Union
- Language note
- English
- http://library.link/vocab/subjectName
-
- GAAR
- ATAD
- constitutional law
- EU law
- ECJ case law
- tax avoidance
- tax certainty
- Label
- Poland's implementation of EU GAAR compromises constitutional and EU principles
- Label
- Poland's implementation of EU GAAR compromises constitutional and EU principles
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Polands-implementation-of-EU-GAAR-compromises/afQlrTnJjCA/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Polands-implementation-of-EU-GAAR-compromises/afQlrTnJjCA/">Poland's implementation of EU GAAR compromises constitutional and EU principles</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Polands-implementation-of-EU-GAAR-compromises/afQlrTnJjCA/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Polands-implementation-of-EU-GAAR-compromises/afQlrTnJjCA/">Poland's implementation of EU GAAR compromises constitutional and EU principles</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
