Öner,Cihat2025-02-012025-02-012018-06Öner, 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. 96-112.0928-2750ORCID: /0000-0002-5697-4125/work/120208617https://hdl.handle.net/20.500.14602/68306The 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.enginfo:eu-repo/semantics/closedAccessInternational taxationTax avoidanceTax evasionGAARAbuse of LawK - Law and EconomicsSDG 17 - Partnerships for the GoalsArticleGeneral rights Copyright and moral rights for the publications made accessible in the public portal are retained by the authors and/or other copyright owners and it is a condition of accessing publications that users recognise and abide by the legal requirements associated with these rights. - Users may download and print one copy of any publication from the public portal for the purpose of private study or research. - You may not further distribute the material or use it for any profit-making activity or commercial gain - You may freely distribute the URL identifying the publication in the public portal" Take down policy If you believe that this document breaches copyright please contact us providing details, and we will remove access to the work immediately and investigate your claim.https://www.scopus.com/pages/publications/85049106275closed19970766223973https://research.tilburguniversity.edu/en/publications/dc87fde8-a384-44d5-95c5-d42728e17a5a(c) Universiteit van TilburgÖner, Cihat§0000-0002-5697-4125