{"id":1082,"date":"2023-05-29T21:45:35","date_gmt":"2023-05-29T19:45:35","guid":{"rendered":"https:\/\/novio.tax\/?p=1082"},"modified":"2024-05-01T21:48:45","modified_gmt":"2024-05-01T19:48:45","slug":"atad3-whos-in-whos-out-2","status":"publish","type":"post","link":"https:\/\/novio.tax\/nl\/blogs\/atad3-wie-doet-mee-wie-niet-2\/","title":{"rendered":"ATAD3 - Wie doet mee en wie doet niet mee"},"content":{"rendered":"<div>\n<article>\n<div class=\"gradient\">\n<p>Voor onze kijk op de voorbereiding op ATAD3 verwijzen we naar onze blog 10 <a href=\"https:\/\/novio.tax\/en\/blogs-275\/article\/10-quick-observations-on-the-ecs-atad3-proposal\">Korte opmerkingen over het ATAD3-voorstel van de EC<\/a>.<\/p>\n<p><strong>ATAD3 - Implementatie en gevolgen<\/strong><\/p>\n<p>In een notendop is het doel van de voorgestelde richtlijn om het misbruik van \"lege entiteiten\" binnen de Europese Unie (\"EU\") te voorkomen. Zodra ATAD3 door de EU-lidstaten is ge\u00efmplementeerd, zal het rapportageverplichtingen opleggen aan EU-entiteiten die niet voldoen aan de \"minimum substance-vereisten\" die in de voorgestelde richtlijn zijn vastgelegd. Deze entiteiten zullen bewijs moeten leveren van daadwerkelijke economische activiteit (aan de relevante belastingautoriteiten binnen de EU). Als ze dit niet doen, zal dit leiden tot (o.a.) ontzegging van de voordelen die voortvloeien uit dubbelbelastingverdragen en EU-richtlijnen, evenals tot ontzegging van certificaten van fiscale residentie door de lidstaat waar de fiscale residentie wordt geclaimd. Een uiteindelijk gevolg hiervan kan zijn dat inkomsten voor belastingdoeleinden opnieuw worden toegewezen, wat kan leiden tot rechtszaken, procedures voor onderling overleg, enz.<\/p>\n<p>Een ander gevolg van het niet voldoen aan de minimum substance-vereisten en het niet kunnen voorleggen van aanvaardbare bewijzen van economische activiteit, is dat deze informatie zal worden gedeeld tussen alle lidstaten. Dit zal belastingdiensten in alle lidstaten in staat stellen om entiteiten binnen hun rechtsgebied te identificeren die gerelateerd zijn aan de entiteiten die niet substantieel zijn en mogelijk gebruikt worden voor belastingontwijking. Dit kan de kans op onderzoeken en audits vergroten, zelfs voor entiteiten die voldoen aan de ATAD3 substance-vereisten. Dit kan een aanzienlijke invloed hebben op de beleggingsopbrengsten en kan de belastingnalevingswerkzaamheden doen toenemen.<\/p>\n<\/div>\n<\/article>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>In this blog, we provide insight into which companies will be most affected by the implementation of the European Commission&#8217;s (proposed) Directive \u2013 ATAD3 (or the Third Anti Tax Avoidance Directive). The amended draft of the ATAD3 proposal has been approved by the European Parliament and published by the European Commission (\u201cEC\u201d) on 17 January 2023. The Member States aim to implement the proposed Directive w.e.f. 1 January 2024. However, some of the provisions of the ATAD3 proposal have a two-year look-back period (i.e., covering 2022 &#038; 2023).<\/p>","protected":false},"author":1,"featured_media":1083,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1082","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blogs"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>ATAD3 \u2013 Who\u2019s In &amp; Who\u2019s Out - NovioTax<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/novio.tax\/nl\/blogs\/atad3-wie-doet-mee-wie-niet-2\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ATAD3 \u2013 Who\u2019s In &amp; Who\u2019s Out - NovioTax\" \/>\n<meta property=\"og:description\" content=\"In this blog, we provide insight into which companies will be most affected by the implementation of the European Commission&#039;s (proposed) Directive \u2013 ATAD3 (or the Third Anti Tax Avoidance Directive). The amended draft of the ATAD3 proposal has been approved by the European Parliament and published by the European Commission (\u201cEC\u201d) on 17 January 2023. The Member States aim to implement the proposed Directive w.e.f. 1 January 2024. However, some of the provisions of the ATAD3 proposal have a two-year look-back period (i.e., covering 2022 &amp; 2023).\" \/>\n<meta property=\"og:url\" content=\"https:\/\/novio.tax\/nl\/blogs\/atad3-wie-doet-mee-wie-niet-2\/\" \/>\n<meta property=\"og:site_name\" content=\"NovioTax\" \/>\n<meta property=\"article:published_time\" content=\"2023-05-29T19:45:35+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-05-01T19:48:45+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/novio.tax\/wp-content\/uploads\/2024\/05\/atad3-whos-in-whos-out_66328b2e19b97.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"700\" \/>\n\t<meta property=\"og:image:height\" content=\"250\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Geschreven door\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Geschatte leestijd\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minuten\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/novio.tax\/blogs\/atad3-whos-in-whos-out-2\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/novio.tax\/blogs\/atad3-whos-in-whos-out-2\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\/\/novio.tax\/#\/schema\/person\/4c306d58837075807d74d3cc4f4125a4\"},\"headline\":\"ATAD3 \u2013 Who\u2019s In &#038; 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