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ChapterII.Taxavoidance–theconcept
2.3.1.Business(economic)substance
Pointingtouartificiality”,asulackingbusinessorcommercialpurpose
orsenseuornotbeingugenuine”,iscommon.Totakeafewexamples:
–IntheATADirective:taxavoidanceisuanarrangementoraseries
ofarrangements”which,interalia,uarenotgenuinehavingregard
toallrelevantfactsandcircumstances”,whereasuanarrangement
oraseriesthereofshallberegardedasnon-genuinetotheextent
thattheyarenotputintoplaceforvalidcommercialreasonswhich
reflecteconomicreality”(Article6).
–InDirective2011/96:taxavoidanceisuanarrangementoraseries
ofarrangements”which,interalia,uarenotgenuinehavingregard
toallrelevantfactsandcircumstances”(Article1(2)).
–IntheRecommendationof6.12.12.:taxavoidanceisuanartifi-
cialarrangementoranartificialseriesofarrangements”,where
uanarrangementoraseriesofarrangementsisartificialwhereit
lackscommercialsubstance”;andnationalauthoritiesushalltreat
thesearrangementsfortaxpurposesbyreferencetotheireco-
nomicsubstance”(points4.2and4.4).
–InDirective2009/133:taxavoidanceisuanoperation”which
uhasasitsprincipalobjectiveorasoneofitsprincipalobjectives
taxevasionortaxavoidance”,whereas,however,uthefactthat
theoperationisnotcarriedoutforvalidcommercialreasons
suchastherestructuringorrationalisationoftheactivitiesofthe
companiesparticipatingintheoperationmayconstituteapre-
sumptionthattheoperationhastaxevasionortaxavoidanceas
itsprincipalobjectiveorasoneofitsprincipalobjectives”(Arti-
cle15(1)(a)).
–IntheProposalfortheCCTBDirective:taxavoidanceis
uanarrangementoraseriesofarrangements”which,interalia,
uarenotgenuinehavingregardtoallrelevantfactsandcir-
cumstances”,whereasuanarrangementoraseriesthereofshall
beregardedasnon-genuinetotheextentthattheyarenotput
intoplaceforvalidcommercialreasonswhichreflecteconomic
reality”;sucharrangementsushallbetreated,forthepurposes
ofcalculatingthetaxbase,byreferencetotheireconomicsub-
stance”(Article58).
