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This contribution examines the general anti-avoidance rule of the Anti-Tax Avoidance Directive (ATAD GAAR) regarding the definition of its aim, reach and outcome (interpretation) and the way the Member States have implemented it into their national law, as well as issues of EU Law compatibility (implementation).

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The General Anti-Avoidance Rule of the EU Anti-Tax Avoidance Directive (ATAD GAAR): Interpretation and Implementation

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  • 发表日期：

    2025年

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  • Aitor Navarro

摘要

This contribution examines the general anti-avoidance rule of the Anti-Tax Avoidance Directive (ATAD GAAR) regarding the definition of its aim, reach and outcome (interpretation) and the way the Member States have implemented it into their national law, as well as issues of EU Law compatibility (implementation).