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ChapterII.Taxavoidance–theconcept
tosaythatintheareaoftaxavoidanceterminologicalandconceptual
confusionreigns.u[V]arioustermshavebeenusedinconsistentlyand
interchangeably,evenwithinasinglelegalsystem”.3Itisplausiblethat
allcasesoftaxavoidancemaynothavethesamecharacteristics,that
onlyWittgensteinianufamilyresemblance”mayholdbetweenthem,
withuparadigm”orustereotype”casesstandingout.Telatterarecases
onwhichallusersofthetermutaxavoidance”wouldagreethatthey
representtaxavoidanceandaroundwhichtheconceptoftaxavoidance
isorganized.4Regardlessofthecriterionused,paradigmatic(typical)
examplesoftaxavoidanceareusuallyundisputed.
Afurtherclaimcanplausiblybemade:theconceptsaresimilar,most
anti-avoidancerulesaresimilarandgrossomodo,soaretheresults
oftheirapplication.5Tisresultsnotonlyfromthefactthatanti-avoid-
ancerulesarearesponsetothecommonproblem,thereforeitis
naturalforthemtobesimilar,butalsoisduetothecross-fertilisation
andreverberationbetweenlegalconceptsandlegalmeasuresadopted
invariousjurisdictionsandatdiferentnormativelevels(inparticular
atthelevelofdomesticlawandthelawoftheEU).6
ConceptofAbuseintheTaxCaseLawoftheEuropeanCourtofJustice,Intertax2013,
Vol.36,Issue4,pp.156-167;A.M.Jimenez,TowardsaHomogeneousTeoryofAbuse
inEU(Direct)TaxLaw,BulletinforInternationalTaxation2012,Vol.66,Issue4/5,
pp.270-291;J.Englisch,NationalMeasurestoCounterTaxAvoidanceundertheMerger
Directive,OxfordUniversityCentreforBusinessTaxation,WP11/13,Oxford2011;
R.Karimeri,ACriticalReviewoftheDefnitionofTaxAvoidanceintheCaseLawofthe
EuropeanCourtofJustice,Intertax,Vol.39,Issue6/7,2011,pp.196-216.
3V
.Turonyi,ComparativeTaxLaw,KluwerLawInternational2003,theHague,p.156.
4Someexpresstheviewthatu[t]axavoidanceisperhapsbestunderstoodthrough
examples,ratherthanbyanalysis”(R.Prebble,J.Prebble,DoestheUseofGeneral
Anti-AvoidanceRulestoCombatTaxAvoidanceBreachPrinciplesoftheRuleofLaw?
AComparativeStudy,SaintLouisUniversityLawJournal2010,Vol.55,pp.21-46,
atp.23).Tiswouldmeanthattaxavoidancecanbedefinedonlyostensively.
5Similarly,V.R.Almendral,TaxAvoidanceandtheEuropeanCourtofJustice:What
IsatStakeforEuropeanGeneralAnti-AvoidanceRules,Intertax2015,Vol.33,Issue12,
pp.560-582.uWhileGAARsdifersignificantlyinformandlanguage,therearesome
remarkablesimilaritiesbetweenthetypesofcasesinwhichtaxauthoritieshavesought
(notalwayssuccessfully)toinvoketheGAAR”(R.Krever,GeneralReport:GAARs,
[in:]M.Langetal.(eds.),GAARs–AKeyElement…,pp.1-20,atp.5).
6Onsuchreverberation,seeR.delaFeria,IntroducingthePrincipleofProhibition
ofAbuseofLaw,[in:]R.delaFeria,S.Vogenauer,(eds.),ProhibitionofAbuse…,pp.15-25.
