TEST DE COMPRENSIÓN LINGÜÍSTICA

10 preguntas

20 minutos

Instrucciones:

Normalmente, cada pregunta se refiere a cada párrafo numerado.

Si en el párrafo hay una palabra remarcada (por ejemplo, subrayada, en cursiva o en negrita),
es muy probable que la pregunta se refiera a ella.
Elegir la respuesta más correcta dentro de las respuestas propuestas.
Sólo es correcta una de las opciones de respuesta.

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Anti-abuse measures in the area of direct taxation

1. The notion of "anti-abuse regulations" covers numerous laws, measures and practices
in the Member States. The European Commission has called for a more targeted and
better coordinated application of these rules, aiming to establish a just balance between
the public interest in tackling abuse and the need to avoid restrictions on cross-border
activities within the European Union and seeking to coordinate the application of anti-
abuse measures in relation to third countries, in order to protect the tax bases of the
Member States.

2. Restricted to the area of direct taxation, the Commission has made a distinction
between the application of national anti-abuse measures within the EU and with third
countries. It has analysed the principles laid down by the Court of Justice of the
European Communities (CJEC) to stimulate debate between the Member States and
stakeholders with the aim of establishing common definitions of the notions of abuse
and purely artificial arrangements; improving cooperation to detect and neutralise
fraudulent fiscal practices; exchanging best practices compatible with Community law;
reducing overlaps, which can result in unintended non-taxation and improving
coordination of anti-abuse measures in cases involving third countries.

3. Concerning tax evasion, the CJEC has ruled that any person normally in a situation
covered by Community law can lose the rights to which they are entitled - in respect of
Community legislation - if they seek to abuse this system. The cases envisaged are
exceptional: abuse only exists when, despite formal compliance with the conditions
fixed by the applicable Community measures, the objective of these measures is not
attained and there is an intention to gain an advantage resulting in artificial creation of
the conditions for obtaining this advantage. The CJEC has applied this doctrine in
relation to Community legislation on export subsidies and VAT.

4. In its case law on direct taxation, the CJEC has also ruled that the need to prevent tax
evasion or abuse can constitute a compelling reason, of general interest, for justifying a
restriction of fundamental liberties. The notion of tax evasion is however limited to
"purely artificial arrangements of which the aim is to evade tax legislation" in the
Member State concerned. To be lawful, national tax regulations must be proportionate
and specifically aimed at preventing "purely artificial arrangements".

5. The CJEC has identified certain factors which do not in themselves constitute artificial
arrangements. Thus, if a person liable for tax establishes a subsidiary in another
Member State or carries out activities in this other Member State from the territory of
his Member State of origin, this does not necessarily constitute tax evasion. Aiming to
minimise one's tax burden is a valid commercial process, provided that the measures
taken to this effect do not result in artificial transfer of profits.

6. National regulations may set out criteria targeting situations with a high probability of
abuse. Implementation of these presumption criteria can strengthen legal security in
favour of the person liable for tax whilst facilitating fiscal administration.

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7. To avoid penalising lawful activities, an individual approach must be taken by the tax
authorities whereby each person liable for tax who is presumed to have created a
purely artificial arrangement must be able to justify the measures that he has taken. The
findings of the tax authorities must be subject in principle to independent legal
scrutiny.

8. The Member States must be able to manage effective tax systems and avoid any undue
erosion of their tax base attributable to abuse or unintended non-taxation. However, to
avoid restricting the exercise of rights held by individuals and economic operators
pursuant to Community legislation, the anti-abuse measures must be specifically
targeted at artificial arrangements designed to bypass legislation. Moreover, solutions
which, to avoid any accusation of discrimination, apply anti-abuse measures designed
to tackle cross-border tax evasion to situations which are strictly controlled at national
level, should be prohibited, as they are counter-productive in terms of economic
efficiency and run contrary to the interests of the internal market.

9. Application of anti-abuse measures in cases involving third countries (cases where only
the free circulation of capital applies) is generally less affected by the provisions of
Community law. The EC Treaty does not oblige the Member States to avoid all
discrimination in regard to establishing their nationals outside the Community or
establishing nationals from third countries in a Member State. Consequently the
question of discrimination does not arise in the case of a dependant company or a
creditor/shareholder residing in a third country, i.e. the situations most frequently
targeted by anti-abuse regulations against cross-border tax evasion.

10. Directives on corporation tax apply to companies established in the Member States.
They aim to remove tax obstacles to cross-border reorganisations and to payment of
dividends, interest and fees. On the other hand, they do not facilitate arrangements
intended to avoid withholding of tax on payments in favour of non-European
entities. The best way of stopping these practices is a uniform and coordinated
application of measures to fight tax evasion and strengthen administrative cooperation
between the Member States and with non-EU partners.

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1. According to paragraph 1, what has the European Commission, among other things, done
regarding “anti-abuse regulations”?
A. Create more targeted and better coordinated rules.
B. Ask the rest of institutions to establish a fair balance between the tackling of abuse and the
fostering of cross-border activities.
C. Try to coordinate their application in relation to third countries.
D. Protect the tax bases of the Member States.

2. In paragraph 2, what does the word “overlaps” mean?

A. Regulations that need to be better coordinated.
B. Cases where two different regulations collide.
C. Cases of non-taxation involving third countries.
D. Cases where there is no regulation to be applied.

3. According to paragraph 4, what has the CJEC expressed about restricting fundamental
liberties?
A. They cannot be restricted in any case.
B. They could be restricted if they collided against the general interest.
C. There is no reason related to tax evasion or abuse that justifies its restriction.
D. The prevention of tax abuse could eventually justify this restriction.

4. What does the word “burden” mean in paragraph 5?

A. Amount.
B. Obligations.
C. Bother.
D. Grievance.

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5. What does the word “presumption” in paragraph 6 refer to?

A. Cases where, even if unsure, it is very likely that abuse has occurred.
B. Cases where tax abuse has been committed.
C. Cases where legal security must be increased to avoid tax abuse.
D. Cases where national regulations consider that tax abuse exist even if unproven.

6. According to paragraph 8, what do the Member States have to do to avoid the restriction of
rights?
A. Manage really effective tax systems.
B. Limit the anti-abuse measures to those cases really intended to cheat the regulations.
C. This restriction of rights must be tackled in any case.
D. Apply the measures only to those arrangements considered “artificial”.

7. How can, according to paragraph 7, the penalization of lawful activities be avoided?

A. Considering every case individually without regard to regulations.
B. Making regulations subject to independent legal scrutiny.
C. Letting each liable individual justify the artificial arrangements created.
D. Letting each liable individual justify that the measures taken are not artificial arrangements.

8. What happens to anti-abuse measures when third countries are involved, according to
paragraph 9?
A. The Treaty does not regulate cases of that nature.
B. Discrimination does not have anything to do with tax-abuse.
C. They are in general not so affected by the rules of the Community.
D. Member States are not bound to avoid discrimination in those cases.

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9. What does “withholding” in paragraph 10 mean?

A. Retaining.
B. Forgiving.
C. Wasting.
D. Increasing.

10. Which is the main purpose of Directives on corporation tax, according to paragraph 10?
A. Avoiding the payment of excessive taxes that may be an obstacle to cross-border
operations.
B. Enabling the establishment of new companies in the Member States.
C. Coordinate the application of measures in order to fight tax evasion.
D. Removing cross-border odds created by taxation.

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ANSWERS:
1. C
2. B
3. D
4. B
5. A
6. B
7. D
8. C
9. A
10. D

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