The Dutch legislator decided not to implement the General Anti-Avoidance Rule (“GAAR”) of the EU Anti-Tax Avoidance Directive (“ATAD”) and to rely on the court developed fraus legis doctrine.
As there are several discrepancies between the GAAR of ATAD and
the concept of fraus legis, question arises whether this is actually sufficient for a proper implementation.
Ivo Kuipers wrote an article on this topic for the French International Tax Review. To read this article please click here