The Anti-Tax Avoidance Directive and its Compatibility with Primary EU Law (Competence: Subsidiarity and Proportionality)
The EU has adopted to the anti-tax avoidance package to implement the OECD action plan on Base Erosion Profit Shifting. The Anti-Tax Avoidance Directive (ATAD) is a legislative element e of anti-tax avoidance package proposed by the Commission. The Directive stipulates anti-abusive rules and is designed to protect functioning of the internal market. The ATAD and its implementation has raised numbe