L'évasion fiscale en droit fiscal suédois
(2019) In Revue européenne et internationale de droit fiscal/European and international journal of tax law 2018(4). p.481-481- Abstract
- Like many jurisdictions that have implemented a general anti-avoidance tax legislation (GAAR), Swedish tax law faces the challenge of accurately defining the conditions for distinguishing abusive situations from others, especially as the notion of ‘abuse of law’ does not exist in Swedish law. Defined as a process in which a taxpayer follows both the wording of the law and its jurisprudential application but whose result must be considered unsatisfactory for the applicable rules, tax avoidance in its current version raises many questions particularly in view of its necessary adaptation to EU law.
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https://lup.lub.lu.se/record/6874aa90-76cb-4c2b-a60d-6b3d18065842
- author
- Brokelind, Cécile LU
- organization
- alternative title
- Tax avoidance in Swedish tax law
- publishing date
- 2019-01-23
- type
- Contribution to journal
- publication status
- published
- subject
- in
- Revue européenne et internationale de droit fiscal/European and international journal of tax law
- volume
- 2018
- issue
- 4
- pages
- 488 pages
- publisher
- Bruylant
- ISSN
- 2295-9416
- language
- French
- LU publication?
- yes
- id
- 6874aa90-76cb-4c2b-a60d-6b3d18065842
- date added to LUP
- 2018-10-01 11:10:23
- date last changed
- 2019-01-30 14:03:16
@article{6874aa90-76cb-4c2b-a60d-6b3d18065842, abstract = {{Like many jurisdictions that have implemented a general anti-avoidance tax legislation (GAAR), Swedish tax law faces the challenge of accurately defining the conditions for distinguishing abusive situations from others, especially as the notion of ‘abuse of law’ does not exist in Swedish law. Defined as a process in which a taxpayer follows both the wording of the law and its jurisprudential application but whose result must be considered unsatisfactory for the applicable rules, tax avoidance in its current version raises many questions particularly in view of its necessary adaptation to EU law.}}, author = {{Brokelind, Cécile}}, issn = {{2295-9416}}, language = {{fre}}, month = {{01}}, number = {{4}}, pages = {{481--481}}, publisher = {{Bruylant}}, series = {{Revue européenne et internationale de droit fiscal/European and international journal of tax law}}, title = {{L'évasion fiscale en droit fiscal suédois}}, volume = {{2018}}, year = {{2019}}, }