Implementing ATAD GAAR: A Case of the Czech Republic

Jiří Kappel

Abstrakt

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 generał 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.
 

Słowa kluczowe: ATAD, GAAR, tax law, transposition
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

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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

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Implementation of Councils Directive against tax avoidance in the Czech legał system (in Czech), Ministry of Finance of Czech Republic

Kofoed, C-321/05

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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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