Academic Scientific JournalsImplementing ATAD GAAR: A Case of the Czech Republic
DOI:
https://doi.org/10.4467/22996834FLR.18.019.10000Keywords:
ATAD, GAAR, tax law, transpositionAbstract
The Czech Republic is obliged to implement the Anti-Tax Avoidance Directive of 12 July 2016 from l January 2019 on. This article discusses the general anti-abuse rule adopted in Art. 6 of the Directive and its transposition into the Czech law, proposed alternatives thereof and certain interpretation and application concerns.
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References
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Legislation:
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).
Council Directive 2003/49/EC of 3 June 2003.
Council Directive 2009/133/EC of 19 October 2009.
Directive 2011/96/EU as amended by Council Directive 2015/121/EU of 27 January 2015 (PSD).
House print no. 206/0 of 13 June 2018, government bili amending certain acts in the taxation area. At: http://www.psp.cz/sqw/historie.sqw?o=8&t=206.
List of documents:
Commission v Austria 428/04 Commission v Italy, C-456/03 Commission's position on the European Parliament legislative resolution on the proposal for a Council Directive amending laying down rules against tax avoidance practices that directly affect the functioning of the internal market Committee on Economic and Monetary Affairs. Report on the proposal for a Council directive laying down rules against tax avoidance practices that directly affect the functioning of the internal market. No. C8-0031/2016 - 2016/001 l(CNS)). 27th May 2016.
Consultation Report (in Czech). April 2018. At: https://apps.odok.cz/veklep-history-version?pid=KORNAY8ClR20 Consultation Report 2018.
Council of the European Union. Notę on Proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB). Doc no. 14544/15. Brussels, 2015.
Finał Report - Regulatory Impacts Assessment (in Czech). Ministry of Finance of Czech Republic, February 2018. At: https://apps.odok.cz/veklep-history-version?pid=ALBSAVLFMEGE.
Implementation of Councils Directive against tax avoidance in the Czech legał system (in Czech), Ministry of Finance of Czech Republic.
Kofoed, C-321/05.
Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS. OECD,2016,Art. 7.
Notę on the Application of the 'Minimum Level of Protection'. Working Party on Tax Questions - Direct Taxation. Anti-Tax Avoidance Directive (ATAD).
OECD Multilateral Convention 2016, Art. 7.
Proposal for a Council Directive laying down rules against tax avoidance practices that directly affect the functioning of the internal market of 28 January 2016.
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