This article analyses the imported mismatch rule contained in Article 9(3) of the Anti-Tax Avoidance Directive (ATAD) from the perspective of the fundamental freedoms. At the core of the analysis stands the insight that intra-EU payments can trigger the national implementation of the imported mismatch rule. This is not what the drafters of Action 2 of the OECD/G20 Base Erosion and Profit Shifting (BEPS) project Action 2 and, thereupon, Article 9 of the ATAD wanted to see. Yet, it became possible due to Member States not applying the anti-hybrid mismatch rules consistently.