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2.Stateoftheart
2.Stateoftheart
17
Taxavoidance,resultinginparticularinthetaxbaseerosionincor-
porateincometaxation,isindisputablyanimportantproblem
ofpresent-daylaw,economyandsociallife.Teinitiativesaim-
ingtocounteractitareundertakenglobally,inparticularthrough
theG20/OECDBaseErosionandProfitShifingproject(utheBEPS
project”)1,attheleveloftheEuropeanUnion,inparticularintheEU
Anti-TaxAvoidancePackage2,aswellasdomestically.
Teseactions,numerousanddetermined,butofenimprovised
adhocandreactive,areaccompaniedbyscientificreflection.Liter-
atureonthesubjectoftaxavoidanceisextensiveandever-growing.
Inparticular,thereisimmenseliteraturefocusedontechnicalaspects
ofanti-avoidancelegalmeasures.Teareascoveredinclude:
–abuseoftheEUlaw,includingtheanalysisofthejurisprudence
oftheCourtofJusticeoftheEuropeanUnion(theCJEU);3
–comparativeanalysisofdomesticanti-avoidancejudicialdoc-
trinesandstatutoryprovisions,focusinginparticularongeneral
anti-avoidancerules(GAARs);4
1TeprojectwasundertakenbytheOECDatarequestoftheG20leadersonthebasis
oftheBEPSActionPlandeliveredinJuly2013andformallyendorsedbytheG20leaders
intheStPetersburgDeclarationofSeptember2013.Tefinalpackageofmeasures(sum-
marisedin15reportsonrespectiveso-calleduActions”)wasdeliveredinOctober2015.
Itisnowintheimplementationphase.
2TeAnti-TaxAvoidancePackageannouncedbytheEuropeanCommissionon
28January2016.ItisstructuredaroundtheATADirective,RecommendationonTaxTreaty
Abuse,Directive2016/881,CommunicationfromtheCommissiontotheEuropeanPar-
liamentandtheCouncilonanExternalStrategyforEfectiveTaxation,Brussels,28.1.2016,
COM(2016)24final,and,recently,theProposalfortheCCTBDirectiveandtheProposal
fortheCCCTBDirective.ItisaresponsetothechallengesaddressedbytheBEPSProject,as
wellastotheBEPSProjectitself(theaimofthePackageistopreventafragmentationofthe
internalmarketresultingfromuuncoordinatedunilateralactionsbymemberstates”follow-
ingtheOECDBEPSoutcomes;seeCommunicationfromtheCommissiontotheEuropean
ParliamentandtheCouncil:Anti-TaxAvoidancePackage:Nextstepstowardsdeliveringelec-
tivetaxationandgreatertaxtransparencyintheEU,Brussels28.1.2016,COM(2016)23final).
3See,exmultis,R.delaFeria,S.Vogenauer(eds.),ProhibitionofAbuseofLaw:ANew
GeneralPrincipleofEULaw,HartPublishing,Oxford/Portland2011.
4See,e.g.R.A.Tooma,LegislatingAgainstTaxAvoidance,IBFD,Amsterdam2008;
K.B.Brown(ed.),AComparativeLookatRegulationofCorporateTaxAvoidance,Springer,
