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Critical Review Of The Atad Implementation: The Implementation of the ATAD in Finland




TekijätItälä Hannu, Knuutinen Reijo

KustantajaKluwer Law International B.V.

Julkaisuvuosi2023

JournalIntertax (Includes EC Tax Review)

Vuosikerta51

Numero12

Aloitussivu851

Lopetussivu869

eISSN0165-2826

Verkko-osoitehttps://kluwerlawonline.com/journalarticle/Intertax/51.12/TAXI2023081

Rinnakkaistallenteen osoitehttps://research.utu.fi/converis/portal/detail/Publication/181911943


Tiivistelmä

In this article, the authors provide an assessment of the Finnish implementation of the European Union (EU) Anti–Tax Avoidance Directives (ATAD I and II) in consideration of the EU primary law and secondary law requirements. It is focused on examining the conformity between the Finnish implementation rules and the fundamental freedoms arising out of the Treaty on the Functioning of the European Union (TFEU). Although Finland already had an extensive anti-avoidance framework in place before implementing the ATAD I and ATAD II, Finland had to make some adjustments in almost all areas covered by the Directives. What is perhaps most interesting is that the Finnish general anti-abuse rule (GAAR) in section 28 of the Act on Assessment Procedure has retained the exact same textual form that it had decades previously. The essential question is as follows: Has the actual content of the general clause changed based on ATAD Article 6 and, if affirmative, in what way?


Ladattava julkaisu

This is an electronic reprint of the original article.
This reprint may differ from the original in pagination and typographic detail. Please cite the original version.





Last updated on 2024-04-12 at 09:02