In this article the author deals with the issues related to tax avoidance and tax evasion across the EU. He begins arguing that the notion of fraus legis or abus de droit are also applicable to tax law in a European context, however the notion of "avoidance" differs while used in direct taxes or indirect taxes. To this extent, some operations could be considered as tax avoidants in direct taxation but not for VAT purposes.
Avoidance, evasion and abus de droit: an (also linguistic) issue under European tax law
GREGGI, Marco
2007
Abstract
In this article the author deals with the issues related to tax avoidance and tax evasion across the EU. He begins arguing that the notion of fraus legis or abus de droit are also applicable to tax law in a European context, however the notion of "avoidance" differs while used in direct taxes or indirect taxes. To this extent, some operations could be considered as tax avoidants in direct taxation but not for VAT purposes.File in questo prodotto:
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