Tax Avoidance in Case Law

Nyhet

European Perspectives

Inbunden, Engelska, 2026

2 609 kr

Kommande

This book elaborates on the issue of tax avoidance in the light of domestic case-law of the European Union Member States and the case-law of the Court of Justice of the European Union (CJEU).Analysing the most common tax avoidance instruments in European case-law, the book discusses transfer pricing, double taxation treaties, and the anti-avoidance clause. Using eight countries as case studies, Poland, Spain, Portugal, the Netherlands, Sweden, Germany, France and Italy, the book compares their different approaches to tax avoidance from the perspective of both the tax policy of the state and the strategies used by international holding companies. Additionally, the book analyses the case-law of the CJEU, widening the approach to cover tax avoidance across EU countries. Using both a practical and theoretical methodology, the book looks at the relationship between circumvention of the law, tax optimization, tax avoidance, abuse of law, and tax planning.The book will be of interest to researchers in the field of tax law, tax avoidance law, financial law and European law.

Produktinformation

Utgivningsdatum2026-07-03
Mått156 x 234 x undefined mm
FormatInbunden
SpråkEngelska
SerieRoutledge Research in Tax Law
Antal sidor280
FörlagTaylor & Francis Ltd
ISBN9781041144236

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Dominik Jan Gajewski, Professor of law; Head of Tax Department SGH Warsaw School of Economics, Poland; Head of Centre for Analyses and Studies of Taxation SGH; he is a judge of the Supreme Administrative Court. From 2014 to 2016, he was a member of the Tax Law Advisory Board to the Minister of Finance (Poland). He has served as an expert for the European Commission in developing strategies to combat international tax avoidance and is an expert for Team Europe at the European Commission Representation in Poland. Author of over 230 scientific papers.

Introduction1. Tax Avoidance in the Light of the Case Law of Administrative Courts2. Empirical Analysis of Polish Case Law as Regards Tax Avoidance3. Transfer Pricing in the Case Law of Administrative Courts in Poland4. Analysis of the Case Law of the Polish Administrative Courts Regarding Double Taxation Treaties5. Anti-Avoidance Rules in the Polish Case Law of the Courts6. The case law of the German courts7. Italy - the case law8. France – the case law9. The Netherlands – the case law10. Portugal and Spain – the case law11. Sweden – the case law12. Court of Justice of the European Union (CJEU) – the case lawConclusion