Is tax avoidance the theory of everything in tax Law? A terminological analysis of EU legislation and case law
Öner,Cihat
Öner,Cihat
Abstract
The primary goal of this article is to analyze the use of the term ‘tax avoidance’ in the legislative framework and case law of the European Union to point out the absence of a common linguistic approach. The consequences derived from the terminological chaos will also be discussed; thus, the study will try to display how big and deep the problem is by giving special attention to the semantic aspects that cannot, in fact, be ignored anymore. Furthermore, the principles stemming from the case law will be reviewed, since they are regarded as the outcome of the interpretation of tax avoidance by the judiciary.
Description
Date
2018-06
Journal Title
Journal ISSN
Volume Title
Publisher
Research Projects
Organizational Units
Journal Issue
Keywords
International taxation, Tax avoidance, Tax evasion, GAAR, Abuse of Law, K - Law and Economics, SDG 17 - Partnerships for the Goals
Citation
Öner, C 2018, 'Is tax avoidance the theory of everything in tax Law? A terminological analysis of EU legislation and case law', EC Tax Review, vol. 27, no. 2, pp. 96-112.