Artikel 6 skatteflyktsdirektivet - Generalklausulen mot missbruk
The Anti-Tax Avoidance Directive (ATAD) was adopted on 12 july and needed to be implemented by the member states on 31 december 2018. The general anti-avoidance rule (GAAR) in article 6 is the interest of this thesis. The purpose with the GAAR is to access the arrangements or transactions that try to circumvent the tax legislation. The GAAR should cover gaps and apply to arrangements that are not