#Revue: FI, 2-2020, Mai 2020
#Typeart: Article dossier
#Date: 15 avr. 2020
#Rubrique, ss-rubrique: Lutte contre la fraude et l’évasion fiscales, Dispositifs de droit commun
#Mots-clés: Abus (Dispositifs anti-), Droit de l’Union européenne, Directive anti-évasion fiscale, ATAD, Clause anti-abus, Luxembourg
#Pays: Luxembourg
#Num art: 02.5
#Auteur: Michiel¤ BOEREN
#Qualités: Partner, Tiberghien Luxembourg
#Auteur: Maxime¤ GROSJEAN
#Qualités: Senior Associate, Tiberghien Luxembourg
#Auteur: Maja¤ VULEVIC
#Qualités: Associate, Tiberghien Luxembourg
The article discusses the implementation of the ATAD general anti-abuse rule into Luxembourg law, reflecting also on the previous Luxembourg anti-abuse regime and its relevance and potential impact in the light of the application of the ATAD general anti-abuse rule.
Introduction
1. Two anti-tax avoidance directives, respectively Council Directive (EU) 2016/1164 of 12 July 2016 (œATAD 1”) and Council Directive (EU) 2017/952 of 29 May 2017 (œATAD 2”), designed to tackle tax avoidance within the internal market, have significantly impacted the European tax landscape.
ATAD 1 was introduced into Luxembourg law by the Law dated 21 December 2018 and most provisions have been applicable since 1 January 2019 (i.e.
