A Comparative Approach to the EU General Anti–Tax Avoidance Rule: Introducing the Element of Legal Culture,

Project: Research

Research areas and keywords

UKÄ subject classification

  • Law


  • EU Law, Tax Law


After 31 December 2018, all EU Member States are under an obligation to have in force General Anti-Tax Avoidance Rules (GAARs) that correspond to the EU GAAR. The purpose of this research project is to provide timely answers to a key question:
"How can differences in tax culture affect the interpretation of the EU GAAR"? This is a momentous question, as a uniform interpretation of the EU GAAR throughout the EU Member States is necessary for the achievement of its objectives: to level the
playing field on income tax and limit the distortions which undermine the Internal Market.
Effective start/end date2018/01/012020/12/31