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ATAD — Article 1

The article's text

Article 1 Scope 1. This Directive applies to all taxpayers that are subject to corporate tax in one or more Member States, including permanent establishments in one or more Member States of entities resident for tax purposes in a third country. 2. Article 9a also applies to all entities that are treated as transparent for tax purposes by a Member State.

Who wrote about this article in the consultations

Filers who named this exact article number in their own text. It is their sentence, not our reading — and not a causal claim.

2
business association
WhoCountryWhat they wrote
Irish Tax InstituteIE024 acknowledges that reducing administrative burdens is crucial to maintaining the competitiveness of European businesses. The 2 Article 1, Council Directive 2011/96/EU of 30 November 2011 on the common system of taxation applicable in the case of parent comp ↗
European Banking Federation (EBF)BEve investment institutions that do qualify as financial undertakings. • The current ad hoc consolidation rules as provided for in art. 1, al. 2 and 3 and art. 4, 3, al. 2 of the ATAD Directive have appeared to be very complex to implement and apply in practic ↗

Source: public consultation submissions and position papers. n = 2 mentions; counted as a literal reference to the article number.

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