Opće pravilo protiv izbjegavanja poreza u okviru Direktive Vijeća (EU) o utvrđivanju pravila protiv praksi izbjegavanja poreza kojima se izravno utječe na funkcioniranje unutarnjeg tržišta (ATAD)

master's thesis

• Title (english): General Anti-Avoidance Rule within the Council Directive (EU) laying down rules against tax avoidance practices that directly affect the functioning of the internal market (ATAD)
• Author: Sunčana Milić
• Mentor: Irena Klemenčić (mentor)
• Committee member: Irena Klemenčić (predsjednik povjerenstva)
• Committee member: Hrvoje Arbutina (član povjerenstva)
• Committee member: Jasna Bogovac (član povjerenstva)
• Granter: University of Zagreb; Faculty of Law; (Financial Law and Financial Science); Zagreb
• Defense date and country: 2024-07-08, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Law

Abstract

Tijekom posljednjih desetljeća države, na globalnoj razini, poduzimaju zajedničke inicijative u području međunarodnog oporezivanja s namjerom sprječavanja izbjegavanja poreznih obveza i osiguravanja plaćanja poreza na dobit u državi gdje je ta dobit ostvarena. U Europskoj uniji ta su nastojanja konkretizirana donošenjem Direktive Vijeća (EU) 2016/1164 od 12. srpnja 2016. o utvrđivanju pravila protiv praksi izbjegavanja poreza kojima se izravno utječe na funkcioniranje unutarnjeg tržišta (ATAD) sa svrhom uspostavljanja minimalnih standarda harmonizacije izravnog oporezivanja unutar Europske unije te se uvodi niz pravila u borbi protiv izbjegavanja poreza. Središnja tema ovoga rada je opće pravilo protiv izbjegavanja poreza (eng. General Anti-Avoidance Rule, GAAR). Značaj GAAR-a, sadržanog u članku 6. ATAD-a, posebice se ističe u njegovoj pionirskoj ulozi u sprječavanju izbjegavanja plaćanja poreza u državama članicama. Razvijen je u praksi Suda Europske unije (dalje u tekstu: SEU) i normiran ATAD-om, što mu daje dodatnu težinu i pravnu snagu. Složena struktura i formulacija ovog općeg pravila osmišljeni su tako da odgovaraju svim državama članicama u sprječavanju izbjegavanja poreza. Struktura članka 6. postavlja nizak prag za identifikaciju neautentičnih aranžmana i porezne prednosti, ali ih zatim sužava na ono što se smatra zloporabom. Takav način normiranja odražava njegovu funkciju ujednačavanja, kako je izraženo u točki 11. preambule ATAD-a: „GAAR-ovi bi se u Europskoj uniji trebali primijeniti na aranžmane koji nisu autentični; u protivnom bi porezni obveznik trebao imati pravo za svoje poslovanje odabrati najučinkovitiju poreznu strukturu”. Vijeće EU-a (dalje u tekstu: Vijeće) usvojilo je pristup koji pokriva i sprječava širok spektar slučajeva zloporabe poreza kako bi se osiguralo da se porez plaća tamo gdje se ostvaruju dobit i vrijednost.

Abstract (english)

Over the past decades, countries have undertaken joint initiatives in international taxation with the aim of preventing tax evasion and ensuring that corporate profits are taxed in the jurisdiction where they are generated. In the European Union, these efforts have been concretized through the adoption of Council Directive (EU) 2016/1164 of 12 July 2016, establishing rules against tax avoidance practices that directly affect the functioning of the internal market (ATAD), with the purpose of setting minimum standard for the harmonization of direct taxation within the European Union, and introducing a series of rules to combat tax avoidance. The main focus of this paper is the General Anti-Avoidance Rule (GAAR). The significance of GAAR, contained in Article 6 of ATAD, is particularly emphasized in its pioneering role in preventing tax avoidance in the Member States. It has been developed through the jurisprudence of the Court of Justice of the European Union (hereinafter: CJEU) and codified by ATAD, which grants it additional weight and legal force. The complex structure and formulation of this general rule are designed to be applicable to all Member States in preventing tax avoidance. The structure of Article 6 sets a low threshold for identifying non-genuine arrangements and tax advantages but then narrows them down to what is considered an abuse. This method of norm-setting reflects its harmonizing function, as expressed in Recital 11 of the ATAD: "GAAR should apply in the European Union to arrangements that are not genuine; otherwise, taxpayers should have the right to choose the most tax efficient structure for their commercial affairs." The Council of the EU (hereinafter: Council) adopted an approach that covers and prevents a broad spectrum of tax abuse cases to ensure that tax is paid where profits and value are generated.

• Keywords: zakonito izbjegavanje poreza; agresivno porezno planiranje; ATAD; GAAR; objektivni test; subjektivni test; neautentični aranžman
• Keywords (english): tax avoidance; aggressive tax planning; ATAD; GAAR; objective test; subjective test; non-genuine arrangement
• Language: croatian
• URN:NBN: urn:nbn:hr:199:555554
• Study programme: Title: Law; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: sveučilišni magistar/magistrica prava (sveučilišni magistar/magistrica prava)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2024-07-12 08:12:13