Právny obzor

6

Ročník 104

2021

 

 
T E O R E T I C K Ý  Č A S O P I S  P R E  O T Á Z K Y  Š T Á T U  A  P R Á V A

DURAČINSKÁ, M. – DURAČINSKÁ, J.: General Anti-Abuse Rule in the Field of Income Tax and Judgments of the Court of Justice of the European Union.

Právny obzor, 100, 2017, č. 5, s. 476 – 512.

Abstract. General Anti-Abuse Rule in the Field of Income Tax and Judgments of the Court of Justice of the European Union. The authors focus is to analyze the judgments of the Court of Justice of the Europeam Union in relation to the doctrine of tax abuse and to sumarize, in historical perspective, how this institute of tax law became constituted through the Court of Justice judgments and the Commission materials, resulting in the General Anti-Abuse Rule/GAAR adopted by Council Directive (EU) 2016/1164 (the “Directive“) laying down rules against tax avoidance practices that directly affect the functioning of the internal market. Analyzing the GAAR, the authors refer to the subjective and objective elements of tax abuse, as specified in the Directive, that require verification by the main purpose test, not geniune (artificiality)/economic reality test and the test of conflict between tax advantage and the object and purpose of the tax law. A more detailed analysis of the question of artificiality is provided in the article as the Directive has not borrowed the term “wholly artificial arrangement” from the EU Court of Justice judgments but introduced a definition of artificiality according to which the transactions, “the arrangement or a series of arrangements, are not genuine”, assuming such findings must be supported by the relevant facts and circumstances. In addition, the authors also focus on anti-abuse legislation in the Slovak Republic, Act 563/2009 Z. z. on tax administration (Tax Rules), as amended, comparing it to the rules included in the Directive as regards the subjective and objective elements of abuse and pointing out to incompleteness of the national legislation especially in relation to not genuine (artificiality) test and conflict with object and purpose test.

Key words: general anti-abuse rule, tax avoidance, tax advantage, subjektive elements, objektive elements, purpose, arrangement, not genuine, artificiality

ISSN 2729-9228
(online)

ISSN 0032-6984
(print)

TEORETICKÝ ČASOPIS PRE OTÁZKY ŠTÁTU A PRÁVA. VYDÁVA ÚSTAV ŠTÁTU A PRÁVA SLOVENSKEJ AKADÉMIE VIED

THEORETICAL REVIEW FOR ISSUES OF STATE AND LAW. PUBLISHED BY THE INSTITUTE OF STATE AND LAW OF THE SLOVAK ACADEMY OF SCIENCES

REVUE THEORIQUE CONSACREE AUX QUESTIONS DE L´ÉTAT ET DU DROIT. PUBLIEE PAR L´INSTITUT DE L´ETAT ET DU DROIT DE L´ACADEMIE SLOVAQUE DES SCIENCES

THEORETISCHE ZEITSCHRIFT FÜR DIE FRAGEN ÜBER DEN STAAT UND RECHT. HERAUSGEGEBEN VON INSTITUT FÜR STAAT UND RECHTS DER SLOWAKISCHEN AKADEMIE DER WISSENSCHAFTEN

 

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