The Resource Anti-avoidance principles under domestic and EU law

Anti-avoidance principles under domestic and EU law

Label
Anti-avoidance principles under domestic and EU law
Title
Anti-avoidance principles under domestic and EU law
Creator
Subject
Language
eng
Summary
This article, based on lectures delivered before judgment was given in the case of UBS AG v HMRC and DB Group Services (UK) Ltd v HMRC (UBS and DB), considers the judicial approaches to tax avoidance adopted in UK and EU law. In relation to the UK case law concerning avoidance schemes, this article suggests that explanations of the court's approach to the facts in terms of "realism" are less useful than an approach based on the idea that the court's analysis of the facts is driven by a purposive construction of the legislation in question: fiscal legislation usually (but not always) being concerned with transactions having some practical purpose other than tax avoidance. In relation to EU law, this article dicsusses the concept of abuse of law, and considers criticisms of the Supreme Court's judgment in HMRC v Pendragon plc (Pendragon)
Citation source
In: British tax review. - London. - (2016),
http://library.link/vocab/creatorName
Reed, R
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • case law
  • anti-avoidance
  • tax avoidance
  • tax planning
  • abuse of law
  • domestic tax law
  • EU law
  • ECJ case law
Label
Anti-avoidance principles under domestic and EU law
Instantiates
Publication
Label
Anti-avoidance principles under domestic and EU law
Publication

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