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Authors
Advisor(s)
Abstract(s)
A new general anti-abuse rule (GAAR) has been adopted as part of the Anti-Tax Avoidance
Directive of 12 July 2016 (ATAD), and will likely have worldwide implications regarding the
way companies operate and structure their businesses.
This dissertation intends to expose and develop the relationship between this new GAARs’
treatment of abuse and the one forged by the European Court of Justice throughout the years.
Throughout this endeavor several questions are raised about abuse, its prevention, the
methods used and their efficiency. Thus, first this study sets out to highlight the difficulties of
interpreting the concept of abuse of (tax) law, as well as the doctrine that was built around
it throughout the years. Subsequently it exposes the role of abuse (and measures taken to
prevent it) within the European Union legal order, as well as those based on the
jurisprudence of the European Court of Justice – further detailing the onus regarding the
burden of proof. Finally, part III establishes a recent trend towards mandatory GAAR
codification by exposing the traditional approach taken up until this point, as well as a
critical analysis of the scope, requirements and legal consequences related to the ATAD’s
GAAR.
Description
Keywords
ATAD's GAAR