{"id":93,"date":"2020-08-20T15:42:48","date_gmt":"2020-08-20T13:42:48","guid":{"rendered":"http:\/\/www.gabriellaerdos.hu\/?page_id=93"},"modified":"2020-09-24T10:58:13","modified_gmt":"2020-09-24T08:58:13","slug":"cross-border-mergers-atad","status":"publish","type":"page","link":"https:\/\/www.gabriellaerdos.hu\/?page_id=93","title":{"rendered":"Cross-border mergers, ATAD"},"content":{"rendered":"\n

Erd\u0151s, G.: 2019 \u2013 az ad\u00f3kiker\u00fcl\u00e9s elleni k\u00f6z\u00f6s eur\u00f3pai fell\u00e9p\u00e9s \u00e9ve <\/a> (Joint European Efforts against Tax Avoidance)<\/em> in: A gazdas\u00e1gi jog \u00e9s az ad\u00f3jog aktu\u00e1lis k\u00e9rd\u00e9sei 2020-ban (tanulm\u00e1nyk\u00f6tet, szerk. Bodz\u00e1s,. B) MKLK Budapest<\/p>\n\n\n\n

Abstract: The article gives a systematic survey of the general tax and civil law principles against tax avoidance and aggressive tax planning in Hungary. The country has a long tradition of both GAAR and SAAR starting with general abuse of law clauses through substance over form rules to CFC and thin capitalization. These concepts, however, had to be rethought, modified and extended in the light of the OECD BEPS project and the EU Anti-Tax Avoidance Directive. The article focuses on two major issues: the relationship between the relevant civil law and the tax anti-avoidance rules, and the choices Hungary made when implementing the EU ATAD. The article concludes that Hungary has strong general anti-avoidance principles, but implemented the specific anti-tax avoidance measures of ATAD in their lightest form in order create a balance between EU compliance and FDI attraction capability.<\/p>\n\n\n\n

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Erd\u0151s, G.: Hat\u00e1ron \u00e1tl\u00e9p\u0151 \u00e1talakul\u00e1sok, in Herich Gy\u00f6rgy (szerk.): Nemzetk\u00f6zi Ad\u00f3z\u00e1s,<\/a><\/em> (Cross-Border Mergers)<\/em> Budapest, Penta Uni\u00f3 Oktat\u00e1si centrum (2019), ISBN 978-615-5249-74-7 pp. 579-587<\/p>\n\n\n\n

Abstract: The book gives a comprehensive analysis of the major international tax legislation. The brief chapter on the Merger Directive summarizes its purpose and the methods with which its goal, the tax neutrality of qualifying cross-border transformations, is achieved.<\/p>\n\n\n\n

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Erd\u0151s, G.: A t\u0151kekivon\u00e1si ad\u00f3 mint a leteleped\u00e9s szabads\u00e1g\u00e1nak jogos korl\u00e1toz\u00e1sa, in: A gazdas\u00e1gi jog \u00e9s az ad\u00f3jog aktu\u00e1lis k\u00e9rd\u00e9sei 2018-ban <\/a>(Exit Tax as an Accepted Limitation of the Freedom of Establishment) <\/em>(tanulm\u00e1nyk\u00f6tet, szerk. Bodz\u00e1s,. B) MKLK Budapest, 2018, 85-101, ISBN: 978-615-5710-63-6<\/p>\n\n\n\n

Abstract: The paper leads the reader through the route the EU jurisprudence took from the freedom of establishment to its justified restriction based on the need for ensuring the preservation of balanced allocation of powers of taxation between the Member States. The paper demonstrates the development of argumentations through milestone cases to its conclusion: the creation of positive law in the form of exit taxation rules in ATAD.<\/p>\n\n\n\n

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Erd\u0151s, G.: Nemzetk\u00f6zi \u00c1talakul\u00e1sok<\/a>. A magyar t\u00e1rsas\u00e1gi ad\u00f3z\u00e1si szab\u00e1lyok \u00f6sszhangja az Eur\u00f3pai Uni\u00f3s joggal  (Cross-border mergers<\/a>. The conformity of the Hungarian corporation tax rules with that of the European Union) Ph.D. Thesis (2016), pp. 241.<\/p>\n\n\n\n

Abstract: The basic objective of the thesis is to provide a methodological analysis of the area of the taxation of mergers, and identify the areas where full compliance of Hungarian domestic legislation with the EU Directive and case law is not yet achieved. The thesis formulates very concrete recommendations on these areas in order to achieve the desired harmony between Hungarian corporate taxation and the aquis communaitaire. <\/em>The doctoral thesis examines the conformity of the Hungarian corporation tax legislation with the EU rules and practices at three levels:<\/p>\n\n\n\n

\u2022 The first level is the level of EU principles (fundamental freedoms); the taxation of cross-border mergers and transfer of registered office is analyzed from the perspective of the freedom of establishment.<\/p>\n\n\n\n

\u2022 The second level is that of the secondary EU law, especially the Merger Directive. Here, the doctoral thesis focuses on the comparative analysis of the Merger Directive and the domestic regulations with a special attention paid to the areas of the implementation of the wording and the meaning of the Merger Directive, as well as the potential areas of non-compliance.<\/p>\n\n\n\n

\u2022 The third level is the so called negative legislation, the jurisprudence as developed by the European Court of Justice. The doctoral thesis compares the EU case law and methodology with the Hungarian corporate tax law and domestic case law, in particular with regard to the tax authority guidelines and court judgments.<\/p>\n\n\n\n

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Erd\u0151s, G.: Jelen \u00e9s j\u00f6v\u0151 \u2013 Az Uni\u00f3s jogalkot\u00e1s hangs\u00falyv\u00e1ltoz\u00e1sai az \u00c1talakul\u00e1si ir\u00e1nyelv \u00e9s a K\u00f6z\u00f6s Konszolid\u00e1lt T\u00e1rsas\u00e1gi Ad\u00f3 ir\u00e1nyelv javaslat bemutat\u00e1s\u00e1n kereszt\u00fcl<\/a>, (Emphasis Shifting in the Legislation Making of the EU \u2013 The Merger Directive and the CCCTB Proposal)<\/em> Ad\u00f3harmoniz\u00e1ci\u00f3<\/em> Pentauni\u00f3, (2013), 53 – 73. ISBN 978-615-5249-10-5.<\/p>\n\n\n\n

Abstract: The conference paper first analyzes the Merger Directive as a mean of achieving tax neutrality by exempting qualifying cross-border transformations. The EU legislation made a drastic turn in the concept of allocating tax revenues among Member States when proposing the CCCTB, a uniform taxable base accompanied with a formula based allocation of corporate tax revenues. <\/p>\n\n\n\n

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Back to research page<\/a><\/div>\n<\/div>\n\n\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

Erd\u0151s, G.: 2019 \u2013 az ad\u00f3kiker\u00fcl\u00e9s elleni k\u00f6z\u00f6s eur\u00f3pai fell\u00e9p\u00e9s \u00e9ve (Joint European Efforts against Tax Avoidance) in: A gazdas\u00e1gi jog \u00e9s az ad\u00f3jog aktu\u00e1lis k\u00e9rd\u00e9sei 2020-ban (tanulm\u00e1nyk\u00f6tet, szerk. Bodz\u00e1s,. B) MKLK Budapest Abstract: The article gives a systematic survey of the general tax and civil law principles against tax avoidance and aggressive tax planning […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":51,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-93","page","type-page","status-publish","hentry"],"yoast_head":"\nCross-border mergers, ATAD - Home page<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/www.gabriellaerdos.hu\/?page_id=93\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cross-border mergers, ATAD - Home page\" \/>\n<meta property=\"og:description\" content=\"Erd\u0151s, G.: 2019 \u2013 az ad\u00f3kiker\u00fcl\u00e9s elleni k\u00f6z\u00f6s eur\u00f3pai fell\u00e9p\u00e9s \u00e9ve (Joint European Efforts against Tax Avoidance) in: A gazdas\u00e1gi jog \u00e9s az ad\u00f3jog aktu\u00e1lis k\u00e9rd\u00e9sei 2020-ban (tanulm\u00e1nyk\u00f6tet, szerk. 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