Avoidance and abus de droit: The European Approach in Tax Law Greggi, Marco en_US 2021-11-25T12:37:20Z 2021-11-25T12:37:20Z 2008 en_US
dc.description.abstract Defining tax avoidance has been always a nearly impossible quest for tax lawyers. In Continental Europe, however, it could be said that the notion of "avoidance" is strongly embedded to the concept of "abuse" of a right, being an "abuse", according to the Roman law tradition, the exercise of a right inconsistently with the general principles of correctness, good faith or even with the basic rules of ethics. Therefore the definition of avoidance is not purely legal, but it depends also on other disciplines which influence it. In EU law qualifying avoidance is even more complex as the law of the Union is nearly deprived of any influence by other systems of values, the only general principles to rely on are the fundamental freedoms and the nondiscrimination principle both enshrined in the Treaty. That is why when in recent cases the Court had to rule on the "abuse of law" it did its best to find principles or values to build the concept on. The results were different in direct tax and in VAT cases: the notion of abuse can be wider in some of them and narrower in some others as far as it depends on the background to the specific provisions discussed. In case of the VAT the system is more complex and the court has to strike a balance between the need for neutrality of the tax and the coherence. In direct tax cases only the Treaty is applicable, and together with it the freedoms bestowed upon the taxpayer who can make the most of them in any case, unless the purpose of the scheme implemented is only to save taxes. en_US
dc.identifier.issn 1448-2398 en_US
dc.language English
dc.language.iso EN en_US
dc.rights CC BY-NC-ND 3.0 en_US
dc.rights.uri en_US
dc.source Legacy MARC en_US
dc.subject.other abus de droit en_US
dc.subject.other taxation en_US
dc.subject.other tax avoidance en_US
dc.title Avoidance and abus de droit: The European Approach in Tax Law en_US
dc.type Journal Article en
dcterms.accessRights open access
dspace.entity.type Publication en_US
unsw.description.publisherStatement The eJournal of Tax Research is published by the Faculty of Law, UNSW: en_US
unsw.relation.ispartofissue 1 en_US
unsw.relation.ispartofjournal eJournal of Tax Research en_US
unsw.relation.ispartofpagefrompageto 23-44 en_US
unsw.relation.ispartofvolume 6 en_US
unsw.relation.originalPublicationAffiliation Greggi, Marco, University of Ferrara en_US
Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Published Version.pdf
168.81 KB
Resource type