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Generalkausulen mot skatteflykt i ATAD - ordalydelse, innebörd och förhållande till EU-domstolens praxis om rättfärdigande av nationella skatteflyktsåtgärder som vidtagits i syfte att motverka skatteflykt på den inre marknaden

Harlacher, Adina LU (2019) JURM02 20191
Department of Law
Faculty of Law
Abstract (Swedish)
Sedan rådets direktiv (EU) 2016/1164 av den 12 juli 2016 om fastställande av regler mot skatteflyktsmetoder som direkt inverkar på den inre marknadens funktion (ATAD) trädde i kraft, står de nationella rättstillämparna i EU:s medlemsstater inför uppgiften att tolka sina skatteflyktsregler konformt med direktivet. I brist på vägledande praxis från EU-domstolen om hur direktivets minimikrav ska tolkas, har ATAD och formuleringen av dess bestämmelser gett upphov till nya EU-rättliga frågor kring vilka villkor som gäller för medlemstatera när de vidtar åtgärder i syfte att motverka skatteflykt på den inre marknaden. I denna uppsats analyseras och diskuteras hur generalklausulen i direktivets artikel 6 kan och bör tolkas och tillämpas i det... (More)
Sedan rådets direktiv (EU) 2016/1164 av den 12 juli 2016 om fastställande av regler mot skatteflyktsmetoder som direkt inverkar på den inre marknadens funktion (ATAD) trädde i kraft, står de nationella rättstillämparna i EU:s medlemsstater inför uppgiften att tolka sina skatteflyktsregler konformt med direktivet. I brist på vägledande praxis från EU-domstolen om hur direktivets minimikrav ska tolkas, har ATAD och formuleringen av dess bestämmelser gett upphov till nya EU-rättliga frågor kring vilka villkor som gäller för medlemstatera när de vidtar åtgärder i syfte att motverka skatteflykt på den inre marknaden. I denna uppsats analyseras och diskuteras hur generalklausulen i direktivets artikel 6 kan och bör tolkas och tillämpas i det rådande EU-rättsläget. I framställningen berörs även frågan om hur artikel 6 ATAD förhåller sig till de EU-rättliga villkor för motverkande av skatteflykt som kommer till uttryck i EU-domstolens etablerade praxis om rättfärdigande av nationella skatteflyktsregler som hindrar den fria rörligheten på den inre marknaden. (Less)
Abstract
Since the Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market (ATAD) and its anti-tax avoidance rules entered into force, the national tax authorities and courts face the task of interpreting and applying national anti-tax avoidance measures in conformity with the directive. However, in the current situation, where the European Court of Justice (ECJ) has yet to give its judgement on the full scope and meaning of ATAD’s anti-tax avoidance measures, the issue of how the directive’s minimum standards are to be interpreted and applied is currently unresolved and has proven to be unclear in light of the currently available sources of EU... (More)
Since the Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market (ATAD) and its anti-tax avoidance rules entered into force, the national tax authorities and courts face the task of interpreting and applying national anti-tax avoidance measures in conformity with the directive. However, in the current situation, where the European Court of Justice (ECJ) has yet to give its judgement on the full scope and meaning of ATAD’s anti-tax avoidance measures, the issue of how the directive’s minimum standards are to be interpreted and applied is currently unresolved and has proven to be unclear in light of the currently available sources of EU law. This essay specifically addresses the issue of how the general anti-tax avoidance rule (GAAR) in article 6 ATAD could and/or should be interpreted and applied in the current state of EU law. It also addresses the specific question of how the directive’s GAAR relates to the ECJ’s current case law concerning the restricted right of Member States to apply national anti-tax avoidance measures on abusive tax planning schemes within the Single Market. (Less)
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author
Harlacher, Adina LU
supervisor
organization
alternative title
The General Anti-Tax Avoidence Rule in the ATAD - Wording, Interpretation and Relation to the ECJ's Case Law Concerning the Right to Take Measures Against Abusive Tax Planning Within the Single Market
course
JURM02 20191
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
Skatterätt, EU-rätt, EU-skatterätt, skatteflyktsdirektivet, ATAD, Anti Tax Avoidence Directive, artikel 6, generalklausul mot skatteflykt
language
Swedish
id
8977094
date added to LUP
2019-06-11 17:26:02
date last changed
2019-06-11 17:26:02
@misc{8977094,
  abstract     = {Since the Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market (ATAD) and its anti-tax avoidance rules entered into force, the national tax authorities and courts face the task of interpreting and applying national anti-tax avoidance measures in conformity with the directive. However, in the current situation, where the European Court of Justice (ECJ) has yet to give its judgement on the full scope and meaning of ATAD’s anti-tax avoidance measures, the issue of how the directive’s minimum standards are to be interpreted and applied is currently unresolved and has proven to be unclear in light of the currently available sources of EU law. This essay specifically addresses the issue of how the general anti-tax avoidance rule (GAAR) in article 6 ATAD could and/or should be interpreted and applied in the current state of EU law. It also addresses the specific question of how the directive’s GAAR relates to the ECJ’s current case law concerning the restricted right of Member States to apply national anti-tax avoidance measures on abusive tax planning schemes within the Single Market.},
  author       = {Harlacher, Adina},
  keyword      = {Skatterätt,EU-rätt,EU-skatterätt,skatteflyktsdirektivet,ATAD,Anti Tax Avoidence Directive,artikel 6,generalklausul mot skatteflykt},
  language     = {swe},
  note         = {Student Paper},
  title        = {Generalkausulen mot skatteflykt i ATAD - ordalydelse, innebörd och förhållande till EU-domstolens praxis om rättfärdigande av nationella skatteflyktsåtgärder som vidtagits i syfte att motverka skatteflykt på den inre marknaden},
  year         = {2019},
}