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

3 Citations (Scopus)

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.
Original languageEnglish
Pages (from-to)96-112
JournalEC Tax Review
Volume27
Issue number2
Publication statusPublished - Jun 2018

Keywords

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

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