L'évasion fiscale en droit fiscal suédois

Research output: Contribution to journalArticle

Abstract

Like many jurisdictions that have implemented a general anti-avoidance tax legislation (GAAR), Swedish tax law faces the challenge of accurately defining the conditions for distinguishing abusive situations from others, especially as the notion of ‘abuse of law’ does not exist in Swedish law. Defined as a process in which a taxpayer follows both the wording of the law and its jurisprudential application but whose result must be considered unsatisfactory for the applicable rules, tax avoidance in its current version raises many questions particularly in view of its necessary adaptation to EU law.

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Subject classification (UKÄ) – MANDATORY

  • Law
Translated title of the contributionTax avoidance in Swedish tax law
Original languageFrench
Pages (from-to)481
Number of pages488
JournalRevue européenne et internationale de droit fiscal/European and international journal of tax law
Volume2018
Issue number4
Publication statusPublished - 2019 Jan 23
Publication categoryResearch
Peer-reviewedYes