Veron kiertämistä koskevien yleislausekkeiden historiallinen kehitys, soveltamisedellytykset ja soveltamisen pidäkkeet eräiden valtioiden kansallisessa vero-oikeudessa

Abstrakti

Historical development, conditions of application and checks to the application of general anti-avoidance rules in the domestic tax law of certain States

This article compares general anti-avoidance rules (GAARs) in some states' tax systems. The topics considered are historical development, conditions of application and checks to the application of GAARs in Germany, Sweden and the United Kingdom.

There are different methods to combat tax avoidance. In most states, it has been deemed that, in addition to all other methods, GAARs are necessary. GAARs are typically very broadly formulated; therefore, their application may raise problems of predictability and legal certainty in taxation. Alongside the GAARs of the national systems, such broad norms have become increasingly common in tax treaty law and EU tax law. While the application of GAARs may undermine the predictability and legal certainty of taxation, many states have established specific procedures for or checks to their application.

Although the basic objectives of GAARs are very similar in different countries, their wording and conditions of application differ. There are particularly significant differences in the procedures that operate as a check to the application of the general anti-avoidance rule.