Tax Avoidance in Case Law: European Perspectives - Rilegato

Rilegato

ISBN 10: 1041144237 ISBN 13: 9781041144236

Casa editrice: Routledge, 2026

Riassunto

This book elaborates on the issue of tax avoidance in light of the 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 optimisation, 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.

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Informazioni sull'autore

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; 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. He is the author of more than 230 scientific papers.

Dettagli dell'edizione

• Editore: Routledge
• Data di pubblicazione: 2026
• Lingua: Inglese
• ISBN 10: 1041144237
• ISBN 13: 9781041144236
• Rilegatura: Copertina rigida
• Numero edizione: 1
• Numero di pagine: 272
• Redattore: Gajewski Dominik Jan
• Contatto del produttore: Taylor and Francis, GPSR Taylor and Francis; gpsr@taylorandfrancis.com; ; Taylor & Francis Verlag GmbH, Kaufingerstraße 24; München; 80331; Germania