Addwill law firm is proud of the collaboration of Iker Apodaca, one of our tax managers, in the prestigious French tax magazine “Revue européenne et internationale de droit fiscal” (REIDF). He, in particular, he has collaborated in the elaboration of his special number: “Special Issue of the Revue Européenne et internationale de droit fiscal (REIDF) devoted to the question of“ abusive fiscal practices à la lumière du droit européen ”. Iker Apodaca, tax manager, focuses his professional practice on advising large companies, international taxation, as well as on mergers and acquisitions. He also intervenes in matters related to English and French-speaking taxpayers.
The transposition of ATAD Directives in Spain : state of play and perspectives
“Spain has been one of the leading states in adopting measures to combat base erosion of taxation at European level and one of the actors in the development of the ATAD directive which aims to prevent tax evasion within the EU. It should also be noted that, long before the legislator European Union, Spain has endeavored to integrate into its legal system a large part of the measures which are covered by this directive.“
“However, despite this desire and the adoption of a large part of measures to prevent and combat abusive situations, to date, the ATAD directive has not had yet been fully transposed into the Spanish legal order even though the preliminary draft law on measures to prevent and fight against tax fraud (adopted in October 2018) is intended to fully transpose the directive.”
“To date, this preliminary draft must be discussed and approved by the Congress in order to implement the last measures which are still pending transposition.”
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