#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, Irlande
#Pays: Irlande
#Num art: 02.4
#Auteur: Kevin¤ SMITH
#Qualités: Partner, Matheson (Dublin)
#Auteur: Finn¤ KELLY
#Qualités: Associate solicitor, Matheson (Dublin)
Ireland has had a domestic GAAR for many years and, as a result, did not introduce any new measures or amend its existing GAAR as a consequence of ATAD. Ireland’s GAAR could be said to be broader than the minimum standard required by ATAD. In addition, Ireland’s GAAR has been considered by the Irish Supreme Court in a recent case.
Introduction
1. The following table reflects how ATAD has been transposed into Irish law.
ATAD provision | Provision in Taxes Consolidation Act 1997 | Transposed |
Interest limitation (Article 4) | Not yet transposed | Expected date 1 January 2021 |
Exit taxation (Article 5) | Sections 627 – 629C | 1 January 2019, with effect from 10 October ...
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