Klauzula ogólna przeciwdziałająca unikaniu opodatkowania zawarta w dyrektywie ATAD: ustalenia na podstawie literatury włoskiej

• Autorzy: Francesco Cannas

Warianty tytułu

The General Anti-Avoidance Rule Contained in the ATAD: Findings from the Italian Literature

• Języki publikacji: PL

Abstrakty

Celem niniejszego opracowania jest usystematyzowane zaprezentowanie czytelnikom z całego świata niektórych głównych punktów włoskiej debaty w sprawie GAAR. Artykuł zawiera przede wszystkim ogólny zarys "włoskiego spojrzenia" na GAAR, którą w Europie wdrożono dyrektywą w sprawie przeciwdziałania unikaniu opodatkowania (ATAD). Włochy wprowadziły już własną GAAR w 2015 r., w związku z czym uznano, iż nie ma konieczności zmieniania jej w świetle przepisów ATAD, co sprowokowało burzliwą dyskusję na te-mat kompatybilności tych dwóch przyjętych norm. (abstrakt oryginalny)

EN

LiteratureThe purpose of this contribution is to present systematically some of the main points of the Italian domestic debate on the GAAR to the international public. In particular, it provides an overview of the 'Italian perspective' on the GAAR introduced at the European level by the Anti-Tax Avoidance Directive (ATAD). Italy already introduced its GAAR in 2015 and, consequently, it has been considered unnecessary to amend it in light of the ATAD, thus, sparking a fervid debate on the compatibility of the two standards adopted.(original abstract)

Słowa kluczowe

PL

Podwójne opodatkowanie; Umowa o zapobieganiu podwójnemu opodatkowaniu; Prawo podatkowe; Unikanie opodatkowania; Nadużycie prawa; Konsolidacja; Wspólna Skonsolidowana Korporacyjna Podstawa Opodatkowania; Prawo WE

EN

Double taxation; Agreement to avoid double taxation; Tax regulations; Tax avoidance; Abuse of law; Consolidation; Common Consolidated Corporate Tax Base (CCCTB); European Community law

• Czasopismo: Analizy i Studia CASP
• Rocznik: 2020
• Numer: nr 1(9)
• Strony: 9--20

Twórcy

autor

Francesco Cannas

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Identyfikatory

DOI

10.33119/ASCASP.2020.1.2