Prohibition of Abuse of (Community) Law: The Creation of a General Principle of EC Law Through Tax

Statutory General Anti-Abuse Rule in the Slovak Tax Code: Some Expectations and the Reality of Its Implementation?

“…At the very beginning, it is important to stress that GAAR is a new provision without previous experience in the application practice of the Slovak tax law, which is rather supplementing (not replacing) the formerly applied substance over the form rule that has been present and developed within the national case law. 13 Statutory GAAR has recently became a part of our tax legislation by the following wording: "A legal action or other facts essential for identification, assessment or collection of a tax without an economic substance and resulting into a purpose-built tax avoidance or acquisition of such tax benefit to which the taxpayer would not be otherwise entitled or resulting into a purpose-built reduction in tax liability shall be disregarded within administration of taxes. " With the next text, particular construction elements will be analysed with respect to the implemented clause.…”

“…This is clearly demonstrated by the case law of the ECJ, the significance of which has contributed to the creation of the principle of prohibition of the abuse of tax law, and it is convincingly justified by the papers in tax law science. 2 ECJ established the prohibition of the abuse of tax law in both indirect and direct taxation areas by Halifax and Cadbury Schweppes rulings. 3 Some years later, a strong legislative initiative in incorporating statutory GAARs began at EU level.…”

Piktnaudžiavimas jurisdikcija: quo vadis Europos Sąjunga?

“…Maža to, nemažai Europos Sąjungos valstybių narių (Vokietijos, Belgijos, Nyderlandų, Prancūzijos [32, p. 189, 332], Anglijos [30, p. 268]) teismų, spręsdami klausimus, susijusius su Jurisdikcijos reglamentu, remiasi (rėmėsi) draudimu piktnaudžiauti teise. Austrijoje19 Anglijos civilinio proceso taisyklių 3.4 straipsnio 2 dalies b) punkte numatyta, kad piktnaudžiavimas procesu yra pagrindas išbraukti bylą iš nagrinėtinų bylų sąrašo[7].…”

The structure and organisation of EU law in the field of direct taxes

“…682 In contrast, 676 Kiekebeld (2009a). 677 Cerioni (2010);de la Feria (2008); Lenaerts (2010Lenaerts ( ), p. 1139Sørensen (2006), p. 138;Vanistendael (2006b). 678 Karimeri (2011), p. 310.…”