Dutch implementation of the European ATAD GAAR

Federica Casano

doi:10.6092/issn.2036-3583/10631

Dutch implementation of the European ATAD GAAR

Authors

Federica Casano University of Amsterdam
Federica Casano is a PhD candidate in European and International Tax Law at the University of Amsterdam (UvA), the Netherlands. Before joining the UvA, she worked as a researcher and assistant at the Fiscal Institute Tilburg (FIT) at Tilburg University, the Netherlands. She holds Master degree (LLM) in Law from the University of Bologna (Italy) and a Master degree (LLM) in International Business Tax Law from Tilburg University.

DOI:

https://doi.org/10.6092/issn.2036-3583/10631

Keywords:

ATAD I, GAAR, anti-tax avoidance provisions, implementation, the Netherlands, fraus legis

Abstract

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.