The Anti-Tax-Avoidance Measures in the EU – from Denials to Wide Acceptance
The Anti-Tax-Avoidance Measures in the EU – from Denials to Wide Acceptance

Author(s): Jana Kubicová
Subject(s): Economic policy, Law on Economics, EU-Accession / EU-DEvelopment, Fiscal Politics / Budgeting, EU-Legislation
Published by: Masarykova univerzita nakladatelství
Keywords: tax avoidance; exit tax; Court of Justice of the European Union; harmonization;
Summary/Abstract: In July 2016 the European Commission adopted the Anti-Tax Avoidance Directive (ATAD). The Directive lays down common harmonized rules of several kinds of anti-tax avoidance measures. Those rules are not brand new, in contrast, they have been well known for years in the national tax systems around the world. This paper presents survey of the former key decisions of the Court of Justice of the European Union concerning national exit taxation provisions and compares them to the current ATAD exit taxation provisions. The legal analysis suggests that several former Court of Justice of the EU decisions considerably differ from the adopted ATAD exit taxation rules. This shift might suggest that judgements of Court of Justice of the European Union and tax policy of the European Union institutions might not provide enough consistency and legal certainty. The paper hypothesizes four unspoken reasons which might lay behind introduction of the common harmonized exit taxation rules in the EU.

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