Is tax avoidance the theory of everything in tax Law? A terminological analysis of EU legislation and case law

Cihat Öner

Research output: Contribution to journalArticleScientificpeer-review

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.
LanguageEnglish
Pages96-112
JournalEC Tax Review
Volume27
Issue number2
StatePublished - Jun 2018

Fingerprint

tax law
case law
taxes
framework law
EU
legislation
judiciary
chaos
semantics
linguistics
interpretation

Keywords

  • International taxation
  • Tax avoidance
  • Tax evasion
  • GAAR
  • Abuse of Law

Cite this

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Is tax avoidance the theory of everything in tax Law? A terminological analysis of EU legislation and case law. / Öner, Cihat.

In: EC Tax Review, Vol. 27, No. 2, 06.2018, p. 96-112.

Research output: Contribution to journalArticleScientificpeer-review

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