Italy - The New Italian GAAR in Light of the EU Anti-Tax Avoidance Directive (2016/1164)
- D. Stevanato
- European Taxation, 2019 (Volume 59), No 9
- 20 August 2019
Article 6 of the EU Anti-Tax Avoidance Directive (2016/1164) (ATAD) establishes common minimum requirements for challenging abuses of law in the field of corporate taxation. Italy, just prior to approving the ATAD, passed a law introducing a general anti-abuse rule in response to national case law and in order to transpose existing EU soft law. This article examines whether the Italian GAAR is actually compliant with the new European minimum standard in respect of anti-abuse.