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ChapterII.Taxavoidance–theconcept
downbyCommunity[now:EU]law”,theobjectiveoftheEUfree-
domshasnotbeenachieved13–hence,theobjectiveoftheTreaty
provisionsgrantingfundamentalfreedoms.
–IntheOECD’suGlossaryofTaxTerms”:uavoidance”isu[a]term
thatisdifculttodefinebutwhichisgenerallyusedtodescribe
thearrangementofataxpayer’safairsthatisintendedtoreduce
histaxliabilityandthatalthoughthearrangementcouldbe
strictlylegalitisusuallyincontradictionwiththeintentofthelaw
itpurportstofollow”.14IntheOECDGuidelinesforMultinational
Enterprises(2011update),itissubmittedthatuenterprisesshould
complywithboththeletterandspiritofthetaxlawsandregula-
tionsofthecountriesinwhichtheyoperate”,whereu[c]omplying
withthespiritofthelawmeansdiscerningandfollowingtheinten-
tionofthelegislature”.15
–Tedomesticlegalorders,anti-avoidancejudicialdoctrinesor
GAARscontaintheconditionpointingtothepracticebeing
contrarytotheupurpose”,uobjectandpurpose”,uobject,spirit
orpurpose”orutheaimsofthetaxlegislation”,ucontravening
thespirit”,udefeatingtheintentofthetaxlaw”,uleadingtotax
advantagesunintendedbylaw”,consistinginumisuseorabuse”
ofthelaw,inconsistentwiththeprinciplesonwhichthosepro-
visionsarebased(whetherexpressorimplied)andthepolicy
objectivesofthoseprovisions(Belgium,Canada,theCzech
Republic,Finland,France,Germany,Hungary,Ireland,Lichten-
stein,theNetherlands,Norway,Poland,Sweden,theUK).16
13JudgmentoftheCJEUof12September2006,C-196/04,CadburySchweppes,
ECLI:EU:C:2006:544,para.64(alsojurisprudencetherecitedandjurisprudencebased
ontheCadburySchweppescase).
14http://www.oecd.org/ctp/glossaryofaxterms.htm.
15XI.Taxation,p.60.SeealsonumerousEUdocuments,e.g.Communicationfrom
theCommissiontotheEuropeanParliamentandtheCouncilontaxtransparencyto
fighttaxevasionandavoidance,Brussels,18.3.2015,COM(2015)136final(u[u]nlike
taxevasion,whichisillegal,taxavoidancenormallyfallswithinthelimitsofthelaw.
However,manyformsoftaxavoidancegoagainstthespiritofthelaw,stretching
theinterpretationofwhatisClegal’asfaraspossibletominimiseacompany’soverall
taxcontribution”).
16Basedontherespectivecountryreports,[in:]M.Langetal.(eds.),GAARs–AKey
Element….
