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ChapterII.Taxavoidance–theconcept
theuobjectandpurpose”ofthetaxlaw.Terefore,itisinfactnot
anindependentfeatureoftaxavoidance,independentofthepreviously
discussedfeatureofdefeatingtheuobjectandpurpose”.
Tisistrueinparticularwithregardtoincometaxlegislation.Argu-
ably,incometaxlawintendstotaxincomeasitarisesaccordingto
economic(business)activity.Terefore,artificialityofatransaction
inthefirstsenseistantamounttoitsbeinginconsistentwiththeration-
aleofincometaxation.Asaconsequence,thefeatureofartificialityis
notindependentofthefeatureofcontraveningtherationalityofincome
taxlaw.Itisanexpression(manifestation)oftheuobjectandpurpose”
oftaxlaw.Itspurposeistoimposetaxaccordingtobusinesssubstance
andnotcivil-lawform,thoughtheuseofcivilformsisnecessary,or
atleasttypicallyuseful,tograspeconomicphenomena.29Inparticular,
thechoiceofaparticularlegalformshouldnotdecideupontheway
anoperationistaxed.
Aulook-through”approach–viatheprivatelawformtotheeconomic
reality–isproposedwithaviewtoensuringtheadequatetaxation:
theadequateleveloftaxburdens,wheretheadequacyistoeconomic
reality.30
Infact,theinterplaybetweensubstanceandformintaxation(and
inparticularincometaxation)iscomplex.Usingcivillawformsis
29Tisobjectiveissoughtalsobytheprinciplesgrantingfundamentalfreedoms
withintheEU.See,exmultis,thejudgmentoftheCJEUof12September2006,Case
C-196/04,CadburySchweppes,ECLI:EU:C:2006:544,para.54:uHavingregardtothat
objectiveofintegrationinthehostMemberState,theconceptofestablishmentwithin
themeaningoftheTreatyprovisionsonfreedomofestablishmentinvolvestheactual
pursuitofaneconomicactivitythroughafixedestablishmentinthatStateforanindef-
initeperiod[…].Consequently,itpresupposesactualestablishmentofthecompany
concernedinthehostMemberStateandthepursuitofgenuineeconomicactivitythere”
.
30Tethemeofuadequatetaxation”inthecontextoftaxavoidanceandanti-tax
avoidancereactionisdevelopedin,e.g.:B.Brzeziński,Zagadnieniekonstytucyjnościklau-
zuliogólnejzapobiegającejunikaniuopodatkowania,[in:]Państwoprawaiprawokarne.
KsięgajubileuszowaProfesoraAndrzejaZolla,Warsaw2012,pp.678-695;A.Olesińska,
Klauzulaogólna…,p.31(whereensuringtheadequatetaxburdenispresentedas
thefunctionofGAARs).
