Studi Tributari Europei 2020-07-21T11:36:25+02:00 Adriano Di Pietro Open Journal Systems <span class="journalIntro"><strong>Studi Tributari Europei – <em>European Tax Studies</em> – ISSN 2036-3583</strong> is the review of the European School of Advanced Tax Studies of the University of Bologna.</span> Le sfide della digital economy: la road map dell’OCSE 2020-07-21T11:36:14+02:00 Anna Ilaria D'Ambrosio <span lang="en">The digital economy cannot be considered a sector in itself, but it is now clear that this is a contingent character to all companies operating in a transnational context (and not only). The transformation of the way of doing business also has a significant impact on the tax rules that for decades have governed the taxation of income produced worldwide: the current economic situation does not correspond to the model underlying the OECD Model Convention against double taxation; it is no longer possible to identify a correspondence between the place of income production and the territorial area over which a State can legitimately exercise its taxing rights on the basis of the criterion of permanent establishment. The International Organization, therefore, has promoted a revision of the canons of international taxation, with the aim of reaching a shared solution by 2020.</span> 2020-07-21T00:00:00+02:00 Copyright (c) 2019 Seast El cómputo del plazo de prescripción del derecho a determinar la deuda tributaria en el IVA: alguna supuestos problemáticos en el ordenamiento tributario español 2020-07-21T11:36:11+02:00 Marta González Aparicio <span lang="en">The configuration of the tax prescription as an extinguishing mechanism of the tax debt, as provided in articles 66 and following of the General Tax Law, causes many situations in which the different legal operators disagree on the application of this extinction institute. A specific tax in which this difficulty is appreciated is the value-added tax, particularly in two situations. On the one hand, the incidence over the computation of the prescription period of periodic settlements and the annual summary statement. On the other hand, the accrual of VAT in land swap operations by building.</span> 2020-07-21T00:00:00+02:00 Copyright (c) 2019 Seast Propuestas impositivas sobre la actividad económica digital 2020-07-21T11:36:15+02:00 Maria Gabriela Lagos Rodríguez <span lang="en">The current economic environment is characterized by the relevance of technology in business models and also in the distribution channels of goods and services. These changes have not been harmless to tax systems. Traditional tax principles and figures are not capable of responding to current challenges, nor can changes be introduced at the pace that technological developments impose. In this context, the object of analysis in this work is the Proposals that the European Commission is putting forward in March 2018 as a response to the challenge of the digital economy. Proposals for Directives COM(2018) 147 and 148 final constitute a formal attempt to regulate the thorny problem of digital taxation, specifically to tackle the loss of resources that the current tax regulatory framework provides to large technology companies. The objective is to present and assess these proposals and to present a reflection on the nature of the tax on certain digital services and its possible application as opposed to the concept of significant digital presence.</span> 2020-07-21T00:00:00+02:00 Copyright (c) 2019 Seast The General Anti-Avoidance Rule in Chile and Its Application 2020-07-21T11:36:17+02:00 Patricio Masbernat Gloria Ramos Fuente <p>This paper aims to explain the GAARs in the Chilean tax system, its regulation, administrative sanctions and administrative and judicial proceedings of application. The authors explain the two kinds of GAAR (misuse or abuse of legal forms and simulation of agreement or contract), their requirements and conditions to be applied to specific cases. Then, it is explained the administrative proceeding for prior consultation of the taxpayers to the Tax Administration and their legal regime. The paper describes the administrative proceeding in situations of infringement of these rules, as well as the judicial proceeding and its consequences on the tax obligations of the taxpayer. Finally, the authors show how the Chilean Internal Revenue Service and Tax Courts have applied the GAARs.<strong></strong></p> 2020-07-21T00:00:00+02:00 Copyright (c) 2019 Seast El desajuste de la vía económico-administrativa al Derecho de la Unión Europea en materia de cuestiones prejudiciales 2020-07-21T11:36:19+02:00 Maria Teresa Mata Sierra <span lang="en">The Judgment of the Court of Justice of the European Union of January 21, 2020 held that the request for a preliminary ruling from the TEAC is inadmissible, since that body cannot be described as a ‘court or tribunal’ for the purposes of Article 267 TFEU. This doctrinal study analyzes the new jurisprudential criteria that is separated from the one followed to date, as well as the implications that this change of perspective should have in domestic law.</span> 2020-07-21T00:00:00+02:00 Copyright (c) 2019 Seast The existing Belgian administrative and criminal legal landscape against VAT tax fraud 2020-07-21T11:36:25+02:00 Bart Peeters This text has been developed based on a general questionnaire to compare domestic approaches of a tax administration to combat tax fraud with regard to VAT. It elucidates on the Belgian practices and sheds a light on the competences of the tax administration in an investigative phase, as well as how the tax administration is able to sanction detected violations of VAT legislation. In this context it also makes some comparisons with the domestic tax legislation with regard to income taxes, as well as on the criminial prosecution of tax fraud. The goal of the article however remains only to enlighten the tax administration's competences and not to provide a full analysis of criminal law aspects in this context. 2020-07-21T00:00:00+02:00 Copyright (c) 2019 Seast Corrigendum: El Impuesto sobre Sociedades españoles en el contexto del la política fiscal española 2020-07-21T11:36:22+02:00 Gemma Paton Garcia 2020-07-21T00:00:00+02:00 Copyright (c) 2019 Seast The prohibition of abuse of rights in European Tax Law: sacrificing the internal market for the fight against base erosion and profit shifting? 2020-07-21T11:35:56+02:00 Edoardo Traversa <p>The EU principle of prohibition of abuse of rights applied to taxation reflects the need to consider the financial interests of the Member States in an internal market where taxation remains largely unharmonized. Therefore, the circulation of taxpayers across tax systems may entail significant financial consequences for them, as for the Member States concerned. Although the origin of abuse is to be found in the case-law of the Court of justice, it is now codified in the legislative instruments, in particular in the EU Anti-tax avoidance directive of 2016. This directive, which entered into force in 2019, obliges Member States to adopt a general anti-abuse provision. This means a de facto harmonization of the concept of abuse for corporate taxation but which at the same time creates significant implementation difficulties for EU institutions, Member States and taxpayers. The directive also harmonizes specific anti-avoidance mechanisms in order to prevent base erosion and profit shifting between Member States and towards third countries and to ensure that “profits are taxed [on the territory] where value is created”. The contribution aims at analyzing the evolution of the concept of abuse of rights as applied to taxation in the European Union, also in the light of the OECD BEPS strategy.</p> 2020-07-21T00:00:00+02:00 Copyright (c) 2019 Seast La cláusula general antiabuso en España. ¿Es necesaria una transposición expresa de la GAAR establecida en la ATAD al ordenamiento tributario español? 2020-07-21T11:35:59+02:00 María Cruz Barreiro Carril <span lang="en">This work aims to determine whether there is a general anti-avoidance rule in our Spanish tax system which allow us to conclude that our country complies with the obligation of implementing the ATAD, as regards the GAAR. For this purpose, a critical analysis of article 15 of the General Tax Law (governing the conflict in the application of tax regulations) will be made, by emphasizing that, in the Spanish tax system, apart from the mentioned article, there are other provisions of general application which, also, aim to avoid that tax avoidance behaviors may distort the application of the tax system.</span> 2020-07-21T00:00:00+02:00 Copyright (c) 2019 Seast La clausola anti-abuso prevista dalla direttiva ATAD: l’esperienza italiana 2020-07-21T11:36:01+02:00 Pietro Boria <span lang="en">The prohibition of abuse of law constitutes a regulatory principle of jurisprudential training that is constantly applied in tax matters based on an evolutionary path, articulated through a series of arrests by the European Court of Justice and the Court of Cassation. The principle was also regulated by a rule of legal source - art. 10 bis of the Statute of taxpayer rights - which has been in line with the jurisprudential orientation, providing substantive and, above all, procedural indications to better regulate their application. When transposing the ATAD Directives, the national legislator did not had to adapt to the provision concerning the obligation to introduce the anti-abuse clause, since the Italian tax system already had a regulation in that specific sector. Therefore, the legislator considered useless to introduce a new general anti-abuse rule since the current wording of article 10-bis of the Statute of taxpayer rights is compliant with the art. 6 of the ATAD directive</span>. 2020-07-21T00:00:00+02:00 Copyright (c) 2019 Seast Dutch implementation of the European ATAD GAAR 2020-07-21T11:36:02+02:00 Federica Casano This paper illustrates and comments the implementation of art. 6 ATAD in the Dutch tax system. After a brief description of the content of the European GAAR, an analysis of the Dutch national GAAR is provided and compared with art. 6 ATAD, evaluating the choice by the Netherlands not to adopt any other general provision for the implementation of the European general anti-abuse rule. 2020-07-21T00:00:00+02:00 Copyright (c) 2019 Seast Directive “ATAD” : une transposition, des questions… 2020-07-21T11:36:04+02:00 Olivier Lemaire <span lang="en">Short critical study of the implementation into the french tax law of the general anti abuse rule of the directive of July 12th n° 2016/1164/UE (i.e. ATAD directive). It introduces some provisions with the aim of fight against tax avoidance, that directly affect the functioning of the internal market</span>. 2020-07-21T00:00:00+02:00 Copyright (c) 2019 Seast Transposition of ATAD GAAR in Belgium 2020-07-21T11:36:07+02:00 Philippe Malherbe <p>In Belgium, the general anti abuse rule in matters of corporate income tax included in the anti-tax abuse directive has not been specifically transposed. We can however admit that the existing domestic rule against abuse in matters of income tax, <em>viz</em>. art. 344 § 1 of the Code of Income taxes, constitutes an adequate transposition.</p><div id="ConnectiveDocSignExtentionInstalled" data-extension-version="1.0.4"> </div> 2020-07-21T00:00:00+02:00 Copyright (c) 2019 Seast The transposition of the ATAD into the Greek tax law 2020-07-21T11:36:10+02:00 Katerina Savvaidou Vasiliki Athanasaki The study focuses on the transposition of the “ATAD” into the Greek tax law, following the enactment of L.4607/2019, applicable for income and expenses derived from tax years as starting on 1 January 2019 and onwards. The analysis will indicate how the ATAD anti-abuse provisions were incorporated in the Greek tax legislation and how the new rules are interpreted and applied. 2020-07-21T00:00:00+02:00 Copyright (c) 2019 Seast La troisieme révolution européenne aura-t-elle lieu ? 2020-07-21T11:36:20+02:00 Monique Beltrame 2020-07-21T00:00:00+02:00 Copyright (c) 2019 Seast