Abuse and Avoidance

A Contemporary Analysis of Danish Tax Law

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Resumé

Selon une méthode juridique traditionnelle, la loi s’applique dans le respect des mesures anti-abus du droitfiscal danois. Mais la question se pose de savoir s’il existe réellement une jurisprudence tendant à lutter contrel’évasion fiscale. Le Danemark a bien adopté, en 2015, une disposition générale anti-abus (contrôle du butprincipalement fiscal), mais qui ne s’applique qu’au droit de l’Union européenne et aux conventions fiscalesinternationales. Le royaume vient de transposer dans son droit interne la règle anti-abus prévue à l’article 6de la directive ATAD. Certes, de telles normes sont en mesure d’aider l’administration à combattre l’abus dedroit et l’évasion fiscale. Mais elles rendent le droit fiscal danois plus complexe et nuisent à la sécurité desopérations projetées par le contribuable.
OriginalsprogEngelsk
TidsskriftRevue Européenne et Internationale de Droit Fiscal / European and International Journal of Tax Law
Udgave nummer4
Sider (fra-til)489-499
Antal sider11
StatusUdgivet - 2018

Bibliografisk note

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Citer dette

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title = "Abuse and Avoidance: A Contemporary Analysis of Danish Tax Law",
abstract = "Based on a traditional legal dogmatic method, valid law is deduced with respect to general anti-abuserules (GAARs) in Danish tax law. Accordingly, first it is discussed whether a court-developed generalanti-avoidance doctrine can be considered to exist. Subsequently, the provision containing the so-calledprincipal purpose test (PPT), which was introduced in Danish tax law in 2015, is analyzed. Finally, therecent Danish implementation of the general anti-abuse rule in Article 6 of the ATAD is examined(ATAD-GAAR). It is concluded that the GAARs may assist the Danish tax authorities in their quest tomitigate abuse and avoidance. However, it is also concluded that the new statutory GAARs not onlyhave brought additional complexity to Danish tax law but have also deteriorated the possibility of taxpayers to predict the consequences of their transactions.",
author = "Schmidt, {Peter Koerver}",
note = "CBS Library does not have access to the material",
year = "2018",
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pages = "489--499",
journal = "Revue Europ{\'e}enne et Internationale de Droit Fiscal / European and International Journal of Tax Law",
issn = "2566-1698",
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TY - JOUR

T1 - Abuse and Avoidance

T2 - A Contemporary Analysis of Danish Tax Law

AU - Schmidt, Peter Koerver

N1 - CBS Library does not have access to the material

PY - 2018

Y1 - 2018

N2 - Based on a traditional legal dogmatic method, valid law is deduced with respect to general anti-abuserules (GAARs) in Danish tax law. Accordingly, first it is discussed whether a court-developed generalanti-avoidance doctrine can be considered to exist. Subsequently, the provision containing the so-calledprincipal purpose test (PPT), which was introduced in Danish tax law in 2015, is analyzed. Finally, therecent Danish implementation of the general anti-abuse rule in Article 6 of the ATAD is examined(ATAD-GAAR). It is concluded that the GAARs may assist the Danish tax authorities in their quest tomitigate abuse and avoidance. However, it is also concluded that the new statutory GAARs not onlyhave brought additional complexity to Danish tax law but have also deteriorated the possibility of taxpayers to predict the consequences of their transactions.

AB - Based on a traditional legal dogmatic method, valid law is deduced with respect to general anti-abuserules (GAARs) in Danish tax law. Accordingly, first it is discussed whether a court-developed generalanti-avoidance doctrine can be considered to exist. Subsequently, the provision containing the so-calledprincipal purpose test (PPT), which was introduced in Danish tax law in 2015, is analyzed. Finally, therecent Danish implementation of the general anti-abuse rule in Article 6 of the ATAD is examined(ATAD-GAAR). It is concluded that the GAARs may assist the Danish tax authorities in their quest tomitigate abuse and avoidance. However, it is also concluded that the new statutory GAARs not onlyhave brought additional complexity to Danish tax law but have also deteriorated the possibility of taxpayers to predict the consequences of their transactions.

M3 - Journal article

SP - 489

EP - 499

JO - Revue Européenne et Internationale de Droit Fiscal / European and International Journal of Tax Law

JF - Revue Européenne et Internationale de Droit Fiscal / European and International Journal of Tax Law

SN - 2566-1698

IS - 4

ER -