Aggressive Tax Planning in Light of the Securing the Activity Framework of Enablers Initiative: A Path to Inflation of Anti-Tax Avoidance Rules in the EU Law

Kuzniacki in this paper attempts to demonstrate that the introduction of a legal definition of aggressive tax planning (ATP) together with anti-ATP rules by the European Commission under Securing the Activity Framework of Enablers (SAFE) initiative is an example of legislative inflation of anti-tax avoidance rules. The objective of the article is to show that the legal use of Aggressive Tax Planning (ATP) would add another factor for further disorder in interpretating and applying existing concepts and anti-abusive rules in the EU law as well as triggers risk of over-reaction. The paper also considers the possibility of a new specific anti-avoidance rules based on economic substance.

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