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L'évasion fiscale en droit fiscal suédois

Brokelind, Cécile LU (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.
Please use this url to cite or link to this publication:
author
organization
alternative title
Tax avoidance in Swedish tax law
publishing date
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}},
}