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ChapterII.Taxavoidance–theconcept
entitiesandbusinesstransactionswhichureflecteconomicreal-
ity”,areuintendedtocarryongenuineeconomicactivities”,
e.g.utheCFC[controlledforeigncorporation][which]physically
existsintermsofpremises,stafandequipment”,withauficti-
tiousestablishment”,u’letterbox’orufront”company”.20Itis
importanttohaveaucommercialjustification”forthedisputed
transaction.21Teunderlyingideaisthatonlyuthegenuineand
actualpursuitofaneconomicactivity”istobeprotectedunder
theEUlawbyfundamentalfreedoms.22Commercialrealityis
importantalsoinestablishingthemannerofapplicationofspe-
cificanti-avoidancetests,suchas,e.g.arm’slengthstandard.23
–Tethemeofbusinesssubstanceiscentraltothesubstance-over-
formdoctrines.Teyaretypicalofcommonlawcountries(while
ugeneralanti-abuse”doctrinesorclausesarecharacteristicofcivil
lawjurisdictions).24uUnderthisdoctrine,taxauthoritiescanlook
atthesubstanceofatransactiondisregardingitsform”.25Arguably,
thedoctrinesoverlappingwiththesubstance-over-formapproach
oritsincarnationsare:usteptransaction”,ucommercialpurpose”,
theHalifaxdoctrine(layingstressontaxadvantagedefeatingthepurposeofthelaw)
andCadburySchweppesdoctrine(focusedonartificiality)tendtobecombined(see,
e.g.thejudgmentoftheCJEUof17December2015,C-419/14,WebMindLicenses,
ECLI:EU:C:2015:832).
20TejudgmentoftheCJEUof12September2006,CaseC-196/04,Cadbury
Schweppes,ECLI:EU:C:2006:544,paras.65-68.
21TejudgmentoftheCJEUof13March2007,C-524/04,TestClaimantsintheTin
CapGroupLitigation,ECLI:EU:C:2007:161,para.87.
22OpinionofAGLégerof2May2006,C-196/04,CadburySchweppes,
ECLI:EU:C:2006:278,para.42;seealsothejudgmentoftheCJEUof25July1991,
C-221/89,FactortameandOthers,ECLI:EU:C:1991:320,para.20.
23See,e.g.thejudgmentoftheCJEUof13March2007,C-524/04,TestClaimants
intheTinCapGroupLitigation,ECLI:EU:C:2007:161,paras.80-83.
24R.S.Avi-Yonah,N.Sartori,O.Marian,GlobalPerspectivesonIncomeTaxation
Law,OxfordUniversityPress,NewYork2011,p.101.Tisisnottosaythatcommon
lawcountriesdonothaveGAARs;contraryistrue:NewZealand(since1878);Australia
(since1879);SouthAfrica(since1941);Canada(since1988);theUS(arguably,suchis
thestatusofSection7701(o)codifyingeconomicsubstancedoctrine;inforcefrom2010)
andtheUK(since2013).
25R.S.Avi-Yonah,N.Sartori,O.Marian,GlobalPerspectives…,p.104.
