The Resource Abuse of tax law across Europe (part one)

Abuse of tax law across Europe (part one)

Abuse of tax law across Europe (part one)
Abuse of tax law across Europe (part one)
  • eng
  • eng
This two-part article analyses common features of the concept of 'abuse of tax law' in five countries: France, Germany, Italy, Spain, and the United Kingdom, and describes the theoretical and practical specificities of each domestic approach. This first part, which details the French and the German approaches, gives a taste of the similarities and the differences of interpretation and practical implementation of the abuse of law concept viewed through two domestic prisms. For example, France and Germany both use a general concept of fraud, together with a certain number of specific anti-avoidance rules, and they share a mostly statutory approach of the notion. However, the French and German approaches greatly differ on the penalties as well as on the proceedings which are applicable, whenever an abuse of law is characterized
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 19 (2010),
Monès, S. de
Geographic coverage
European Union
Language note
  • abuse of law
  • tax fraud
  • anti-avoidance
  • GAAR
  • penalties
  • procedural tax law

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