Tax alert: Law 11/2021 on preventing and combatting tax fraud
On 10 July, the Official State Bulletin published the umpteenth Law on measures to prevent/combat tax fraud, Law 11/2021, on preventing and combatting tax fraud, transposing Council Directive (EU) 2016/1164, of 12 July 2016, laying down rules against tax avoidance practices, which directly affect the functioning of the internal market, modifying various tax regulations and in matters concerning gambling regulations. This is a legal provision that has had a long and complicated development.
We can affirm that some (a few) amendments constitute authentic instruments for combatting tax evasion. Others (the majority) are no more than mechanisms for increasing fiscal pressure without altering the rates of each tax figure, by simply raising their bases. Finally, some are the product of the obligatory transposition of Community Directives to our system, as in the case of the ATAD Directive (Anti-Tax Avoidance Directive).
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