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

Kleist David ()
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Kleist David: Professor of Tax Law, Department of Law, School of Business, Economics and Law, University of Gothenburg, Gothenburg, Sweden;

Nordic Tax Journal, 2023, vol. 2023, issue 1, 50-59

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.

Keywords: General Anti-Avoidance Rule (GAAR); Anti-Tax Avoidance Directive (ATAD); EU law compatibility; harmonious interpretation (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:notajo:v:2023:y:2023:i:1:p:50-59:n:3

DOI: 10.2478/ntaxj-2023-0002

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