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ChapterII.Taxavoidance–theconcept
2.2.Defeatingthepurposeofthelaw
Itisthereforesubmittedthatthecentralfeatureoftaxavoidanceisthat
itisacourseofactioninconsistentwiththerationaleoflegislation–
uobjectandpurpose”,uspiritofthelaw”,ratiolegis,etc.Taxavoidanceis
thereforeequatedwiththeabuseoftaxlaw.8
AccordingtothedictumofthejuristPaulus(referringtocivillaw,and
nottotaxlaw),ucontravenesthelawwhoeverdoeswhatthelawfor-
bids,butactsfraudulentlywhowithoutinfringingthewordingofthe
law,circumventsitssense”.9Itissubmittedthatthesenseoflawis
therationalityoflaw(legalsystem–ratiolegis).10
TenotionoftherationalityoflawisfurtherexplainedinChapterIV
andV.Hereitisusefultonotethatthefeatureofudefeatingtheration-
alityoflaw”(thoughwithoutusingthisterm–ratherthrough
referencestotheuobjectandpurpose”),ofencalledtheuobjectiveele-
ment”oruprong”oftheavoidancetest,isassumedinlegalmeasures
targetingtaxavoidanceandisincludedintheformulationsofrelevant
anti-avoidancerules:legalprovisions,legaldoctrinesorinjurispru-
dence.Letthisclaimbesupportedbythefollowingexamples:11
–InDirective2011/96:taxavoidanceisuanarrangementoraseries
ofarrangements”whichuhavingbeenputintoplaceforthemain
purposeoroneofthemainpurposesofobtainingataxadvantage
8Similarly,e.g.,J.Englisch,NationalMeasures…;W
.Schön,AbuseofRights…;
M.Seiler,GAARsand…;V.R.Almendral,TaxAvoidance….;judgmentoftheCJEU
of14December2000,C-110/99,Emsland-Stärke,ECLI:EU:C:2000:695(layingdown
thefoundationoftheEUconceptoftheabuseoflaw).
9Corpusiuriscivilis,Dig.1.3.29.TeRomanfrauslegisconceptconcernedcivillaw
only.
10Nb.thetermratiolegisissometimesusedinanarrowsense:ofaspecificrationale
behindenactingastatutewhichlegislatorshadinmind.Itisnotsointhepresentbook.
11Tebelowformulationpresentsthecitedprovisionsanddoctrinesasdefin-
ingtaxavoidance.Inrealitythecitedformulasareusedtoregulatelegalconsequences
oftaxavoidance(taxabuse,aggressivetaxplanning,etc.),e.g.toudisregard”
,uignore”
,
etc.Hence,thedefinitionisimputedorassumedintheseformulations.Also,inmany
domesticanti-avoidanceprovisions(includingGAARs)taxavoidanceisnotexplicitly
mentioned(cf.A.Olesińska,Klauzulaogólna…,pp.297-299).
