<abstract xmlns="http://www.w3.org/1999/xhtml">

<p>According to the Swedish government, the Swedish general anti-avoidance rule that was already in place when the Anti-Tax Avoidance Directive was adopted sufficiently implements the general anti-avoidance rule of the Anti-Tax Avoidance Directive. The implementation strategy chosen raises questions of European Union (EU) law compatibility, as there are clearly differences between them. It also raises questions concerning the extent to which EU law will affect the interpretation of the Swedish general anti-avoidance rule in the future. The purpose of this article is to discuss these questions.</p>
</abstract>

According to the Swedish government, the Swedish general anti-avoidance rule that was already in place when the Anti-Tax Avoidance Directive was adopted sufficiently implements the general anti-avoidance rule of the Anti-Tax Avoidance Directive. The implementation strategy chosen raises questions of European Union (EU) law compatibility, as there are clearly differences between them. It also raises questions concerning the extent to which EU law will affect the interpretation of the Swedish general anti-avoidance rule in the future. The purpose of this article is to discuss these questions.

The Implementation in Sweden of the General Anti-Avoidance Rule of the Anti-Tax Avoidance Directive

Nordic Tax Journal

This work is licensed under the Creative Commons Attribution 4.0 International License.

According to the Swedish government, the Swedish general anti-avoidance rule that was already in place when the Anti-Tax Avoidance Directive was adopted...

The Implementation in Sweden of the General Anti-Avoidance Rule of the Anti-Tax Avoidance Directive

Article Category: Article

Published Online: Apr 22, 2024

Page range: 50 - 59

Received: Jun 14, 2022

Accepted: Nov 24, 2022

DOI: https://doi.org/10.2478/ntaxj-2023-0002

Keywords
General Anti-Avoidance Rule (GAAR), Anti-Tax Avoidance Directive (ATAD), EU law compatibility, harmonious interpretation

© 2023 David Kleist, published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.

The Implementation in Sweden of the General Anti-Avoidance Rule of the Anti-Tax Avoidance Directive

Article Category: Article

Published Online: Apr 22, 2024

Page range: 50 - 59

Received: Jun 14, 2022

Accepted: Nov 24, 2022

DOI: https://doi.org/10.2478/ntaxj-2023-0002

KeywordsGeneral Anti-Avoidance Rule (GAAR), Anti-Tax Avoidance Directive (ATAD), EU law compatibility, harmonious interpretation

© 2023 David Kleist, published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.

Keywords
General Anti-Avoidance Rule (GAAR), Anti-Tax Avoidance Directive (ATAD), EU law compatibility, harmonious interpretation