L'évasion fiscale en droit fiscal suédois

Forskningsoutput: TidskriftsbidragArtikel i vetenskaplig tidskrift

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.

Detaljer

Författare
Enheter & grupper
Forskningsområden

Ämnesklassifikation (UKÄ) – OBLIGATORISK

  • Juridik
Originalspråkfranska
Sidor (från-till)481
Antal sidor488
TidskriftRevue européenne et internationale de droit fiscal/European and international journal of tax law
Volym2018
Utgåva nummer4
StatusPublished - 2019 jan 23
PublikationskategoriForskning
Peer review utfördJa