| Abstract [eng] |
The paper analyzes the general principle, established in the case law of the CJEU, prohibiting the abuse and fraudulent use of EU rights. This principle is applied as a tool to combat tax violations in both direct and indirect taxation. In case law, an objective and subjective criteria test has been developed to determine whether there is an abuse of rights. The paper also examines EU legal acts that provide measures to combat tax violations in the areas of direct (corporate income) and indirect (VAT) taxation. When analyzing ATAD, two types of rules are distinguished – GAAR and SAAR (rules on hybrid mismatches, interest limitation, exit taxation, and controlled foreign companies). The test based on objective and subjective criteria, provided in Article 6 of ATAD, is applied alongside GAAR to identify artificial arrangements and subsequently eliminate unjustified tax benefits and calculate the tax liability under national law. SAAR can be applied without the need to establish abuse when profit is artificially shifted, doubly deducted, or not taxed due to differences in jurisdictional rules. In the VAT area, measures to combat tax violations include both the discretion granted to Member States in the VAT Directive to apply additional measures, and interinstitutional cooperation and information exchange. An increasingly important role is also played by evolving digitalisation solutions, which help adapt to evolving business models and ensuring more efficient VAT collection. |
