Publication: La codificación de la doctrina de la sustancia económica en EE.UU. como nuevo modelo de norma general anti-abuso: la tendencia hacia el sustancialismo
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2010-09
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Aranzadi
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Abstract
Este trabajo analiza la codificación, por primera vez en Estados Unidos, de una norma general anti-abuso (General Anti-avoidance Rule –GAAR) a través de la extensa ley de reforma sanitaria (US Health Care and Education Reconciliation Act of 2010). El objeto de la norma parece ser unificar y clarificar la vasta (y dispar) doctrina jurisprudencial de la sustancia económica (economic substance). Asi, a través de este estudio examinamos el movimiento normativo realizado por el legislador norteamericano –hacia el “sustancialismo”– y sus posibles repercusiones, lo que nos brinda la oportunidad de reflexionar acerca de la citada doctrina anti-abuso y su reflejo tanto en las normas domésticas antiabuso, como nuestra norma de conflicto (art. 15 LGT), como en la doctrina del Tribunal de Justicia de la Unión Europea.
This paper analyzes the codification for the first time in the United States, of a general anti-abuse rule through the extensive U.S. Health Care and Education Reconciliation Act of 2010. The purpose of the new rule might be to consolidate and clarify the vast jurisprudence on the economic substance test. So, through this study, we expose the movement made by the U.S. lawmaker in order to establish a wider antiabuse rule and its potential consequences, which gives us the opportunity to reflect on the domestic antiabuse rules (art. 15 LGT), as well as on the antiabuse jurisprudence of the Court of Justice of the European Union.
This paper analyzes the codification for the first time in the United States, of a general anti-abuse rule through the extensive U.S. Health Care and Education Reconciliation Act of 2010. The purpose of the new rule might be to consolidate and clarify the vast jurisprudence on the economic substance test. So, through this study, we expose the movement made by the U.S. lawmaker in order to establish a wider antiabuse rule and its potential consequences, which gives us the opportunity to reflect on the domestic antiabuse rules (art. 15 LGT), as well as on the antiabuse jurisprudence of the Court of Justice of the European Union.
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Cláusulas generales antiabuso, Doctrina sobre la sustancia económica, Planificación fiscal y sus limites, General antiabuse rules, Economic Substance doctrine, Legitimate tax planning, Estados Unidos, United States, Derecho tributario, Tax Law
Bibliographic citation
Quincena Fiscal: Revista de actualidad fiscal, septiembre 2010, nº 15-16, p. 37-75