João Carmona Lobita, trainee of the tax area, writes the article "The ATAD’s Interest Limitation Rule – A Step Backwards?" for the European Taxation (IBFD), about the issues raised regarding the Article 4 of Directive Anti-Avoidance, relative to the limit of financing costs deduction.
In the author’s opinion, the proposed norm imposes a limit that may lead to problems, at both, EU Laws and Constitutional Laws of Member States, showing in several aspects, the contrary to its original motivation
