Articles de l'auteur
- Revue FI 2-2020 Lutte contre la fraude et l’évasion fiscales
#Auteur: Gabriele¤ RAUTENSTRAUCH
#Qualités: Steuerberaterin, Partner, WTS Group AG Steuerberatungsgesellschaft, München, Germany
As the German tax laws contains since decades a general anti-abuse rule in Sec. 42 of the German Fiscal Code, the German legislator did not see the necessity to implement the ATAD general anti-abuse rule into German law. The German tax authorities as well as the main tax commentators are of the opinion that the minimum standard of the ATAD GAAR is completely fulfilled by the already existing German GAAR in Sec. 42 of the German Fiscal Code.