The General Anti-Abuse Rule of Article 6 of the EU Anti-Tax Avoidance Directive
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This book examines the historical, legal and philosophical dimensions of the general anti-abuse rule of article 6 of the EU Anti-Tax Avoidance Directive.
Why This Book?
This book is a thorough study of an important new phenomenon in EU tax law: the general anti-abuse rule of article 6 of the EU Anti-Tax Avoidance Directive (ATAD GAAR). The book provides a historical account of the evolution of the directive, situating its emergence in the context of the financial crisis and subsequent tax reform initiatives. It explores how the ATAD GAAR was developed as part of these initiatives.
The ATAD GAAR aims to address tax avoidance practices that, while legally compliant based on the wording of corporate tax law, ultimately undermine the object and purpose of the law. Member States are required to incorporate the ATAD GAAR into their national tax systems. This book evaluates these requirements and explores the wider impacts on Member States’ tax systems.
Thie book spans issues associated with the ATAD GAAR, such as legal interpretation, national sovereignty and practicalities around enforcement. It discusses how the ATAD GAAR is the codification and expansion of existing anti-abuse concepts in EU law and considers future developments in this area. Specific attention is paid to the Dutch implementation of the provision. All of this makes this comprehensive work a valuable resource for scholars, legal practitioners and policymakers.
A key novelty of this study is its approach to legal research, which builds on the philosophies of Karl Popper and the physicist David Deutsch, often referred to as “critical rationalism”. This school of thought strongly upholds Socrates’ motto of “I know that I know nothing” and seeks to apply it to all of modern science. The innovative approach of this book is most clearly employed in its later parts but can be felt throughout. A pleasant result of the book’s no-nonsense philosophy is that many readers find it a surprisingly accessible read on a topic which may seem rather tax-technical at first glance.
This book is part of the IBFD Doctoral Series