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2.Insearchofadefnition
39
indispensableforthestructureoftaxation–andthussuchformscan-
notbeentirelyignoredintheinterpretationandapplicationoftaxlaw.
Tepostulatetorefrainfromusingcivillawnotionsinthetaxlaw,
andtoreplacethembythenewutaxlaw”notions(generic),istheoreti-
callyvalid.31Yetitseemsimpossibletoperformsucheliminationfully;
inanycase,wearefarfromtheperformanceofsuchexerciseinprac-
tice.Asthingsarenow,taxlawremainsatleastpartiallypremisedupon
civillawforms.32
Inthepresentcontext,itisinterestingtonotethatinanumberofcourt
casestheusubstance-over-form”approach,ortheabovejudicialdoc-
trines,arepresentedasamatterofinterpretation–asaspecialrule
ofustatutoryconstruction”,oratypeofpurposiveinterpretation.33
Inparticular,theunderstandingoftheUKRamseycasefinallyevolved
intothetreatmentofitasestablishingmerelyadoctrineofstatutory
interpretation(uconstruction”).34TeGermanconceptoftheeco-
nomicperspective(wirtschaflicheBetrachtungsweise)isarguedinthe
doctrinetobemerelyaformofteleological(purposive)interpreta-
tion.35Moregenerally,inthescholarshipthepossibleanti-avoidance
reactionisviewedasbasedontheso-calledueconomicinterpretation
ofthelaw”.36
31Suchconceptualurewriting”ofincometaxlawscouldbemodelleduponVAT
which,generallyspeaking,abstractsfromspecificcivillawformsofatransaction.
32P
.Karwat,Obejścieprawapodatkowego.Naturazjawiskaisposobyprzeciwdziałania
mu,DomWydawniczyABC,Warsaw2002,pp.171-175.
33IntheUKFurnissv.Dawson[1984]AC474;BarclaysMercantileBusinessFinance
Ltd.(BMBF)v.Mawson[2004]UKHL51,para.32;inCanadaShellCanadaLimited
v.R[1999]3SCR622,para.45;TeQueenv.CanadaTrustcoMortgageCompany[2005]
SCC54,para.55.Tesameisthetheoreticalapproachofmanyscholars;cf.u[t]hebusi-
nesspurposetestisnothingmore,norless,thanatypeofteleologicalinterpretation,
appliedtotaxnorms,whichpaysattentiontotheunderlyingeconomicbasisoftheperti-
nentactorarrangement”(V.R.Almendral,TaxAvoidance…,p.573).
34Asmeticulouslyandaptlyshownin:M.Seiler,GAARsand…,pp.47-77.
35M.Seiler,GAARsand…,pp.22-23.
36SeeP
.Karwat,Obejścieprawa…,pp.206-215;B.Brzeziński,Wykładniaprawa
podatkowego,ODDK,Gdańsk2013,pp.163-177;M.Kalinowski,Granicelegalnościuni-
kaniaopodatkowania,TNOiK,Toruń2001,pp.138-157(alsoforapolemicwiththeidea
ofsuchinterpretation).Teseauthorsdescribethepossibilityofsuchinterpretationbut
donotendorseit.Yetanotheridea,thoughnotentirelyindependent,istheautonomy
