Abstract

In the article there is an att empt to answer the question whether EU tax directives (ATAD 1 and ATAD 2) within the scope of antihybrid regulations are a sign of harmonization of tax legislatures of EU member states, or is it an att empt to eliminate only tax results of a certain phenomenon of which source is in diff erences of tax and law qualifi cations of entities, payments and fi nancial instruments among these legislatures. EU legislation introduced the directives and stated that the Community should comprehensively fi ght double untaxed cases, which may appear in relations among member states, and in relations with third countries, no matt er the motive of avoiding taxation.