The Resource A critical review of the definition of tax avoidance in the case law of the European Court of Justice

A critical review of the definition of tax avoidance in the case law of the European Court of Justice

Label
A critical review of the definition of tax avoidance in the case law of the European Court of Justice
Title
A critical review of the definition of tax avoidance in the case law of the European Court of Justice
Creator
Subject
Language
eng
Summary
Tax avoidance, as defined by the European Court of Justice (ECJ), reflects the principle of abuse of rights, and thereby the ECJ's teleological interpretation of the objectives and scope of EU law. The definition is consequently well in line with more theoretical elements of tax avoidance related to the flexibility of judicial interpretation. However, the ECJ's apparent distinction between tax avoidance and abuse of rights leads to a confusing approach. Furthermore, when the ECJ's definition of tax avoidance is construed properly through theoretical considerations, it is evident that the ECJ's interpretation of the objective and scope of the Treaty freedoms is insufficient and in need of open and comprehensive justifications
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 39 (2011),
http://library.link/vocab/creatorName
Karimeri, R
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • tax avoidance
  • abuse of rights
  • fundamental freedoms
  • justification
Label
A critical review of the definition of tax avoidance in the case law of the European Court of Justice
Instantiates
Publication
Label
A critical review of the definition of tax avoidance in the case law of the European Court of Justice
Publication

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      52.37366609999999 4.9336932
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