第六条协议安排的“非真实性”

Pub Date : 2021-12-01 DOI:10.54648/ecta2021025

Roberto Iaia

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引用次数: 0

摘要

第6条反避税指令（ATAD）提供了一项通用反滥用规则（GAAR），适用于一个或多个欧盟成员国的所有应缴纳公司税的纳税人。GAAR指的是“非真实”安排。然而，目前尚不清楚“非真实性”是否描述了真实和/或模拟的安排。本文旨在通过对该条款的目的论和历史系统解释，从文字、多语言的角度分析这一问题。ATAD、公司税、GAAR、避税、模拟测试、报告、BEPS、联盟概念、准联盟概念、成员国自主性、指令解释、欧盟指南

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Article 6 ATAD and ‘Non-genuineness’ of Arrangements

Article 6 Anti-Tax Avoidance Directive (ATAD) provides a General anti-abuse rule (GAAR), applicable to all taxpayers subject to corporate tax in one ormore EUMember States.TheGAAR refers to ‘non-genuine’ arrangements.However, it is unclear whether ‘non-genuineness’ describes real and/or simulated arrangements. The article aims to analyse this issue, in light of a literal, multilingual approach and through a teleological and historical-systematic interpretation of the provision. ATAD, Corporate tax, GAAR, Tax avoidance, Simulation Test, Reporting, BEPS, Union concepts, quasi-Union concepts, autonomy of Member States, Interpretation of Directives, EU Guidance

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