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  • Lutte contre la fraude et l’évasion fiscales
  • Dispositifs de droit commun

The ATAD general anti-abuse rule in Ireland


#Auteur: Kevin¤ SMITH

#Qualités: Partner, Matheson (Dublin)

#Auteur: Finn¤ KELLY

#Qualités: Associate solicitor, Matheson (Dublin)

Ireland has had a domestic GAAR for many years and, as a result, did not introduce any new measures or amend its existing GAAR as a consequence of ATAD.  Ireland's GAAR could be said to be broader than the minimum standard required by ATAD. In addition, Ireland's GAAR has been considered by the Irish Supreme Court in a recent case.


1. The following table reflects how ATAD has been transposed into Irish law.

ATAD provision

Provision in Taxes Consolidation Act 1997


Interest limitation (Article 4)

Not yet transposed

Expected date 1 January 2021

Exit taxation (Article 5)

Sections 627 – 629C

1 January 2019, with effect from 10 October 2018

GAAR (Article 6)

Section 811C


CFC rules (Articles 7 and 8)

Sections 835I to 835Y

1 January 2019

Anti-hybrid rules (Article 9 and ATAD 2)

Sections 835Z to 835AX

1 January 2020

How ATAD Directiv...

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