预测欧盟税法中“不可预测的”一般反避税规则(gaar)

Q3 Social Sciences InterEULawEast Pub Date : 2018-06-01 DOI:10.22598/IELE.2018.5.1.5
Shu-Chien Chen
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引用次数: 2

摘要

一般反避税规则(GAAR)是一种旨在打击避税情景的规则,其形式合法,但目的是规避法律后果。GAAR对于税收系统解决意外的创新避税情况是必要的。在税法领域,GAAR被批评为过于抽象,从而损害了法律的确定性。在欧盟一体化的背景下,GAAR的概念得到了欧盟法院和次级法的发展和阐述,但表述方式却不尽相同。在已有的文献中,累积认定GAAR中有主体检验和客观检验,检验纳税人的主观内涵和客观经济现实。对于这两种测试之间的关系,学者们建立了一种理论,即主观测试的制定和语境实际上受到所涉及的税收规则的影响(即规避规范的目的)。本文将对欧盟税法中的GAAR进行回顾,并指出基于违反税收规范目的的GAAR理论确实得到了欧洲法院最新判例法和新指令的支持。此外,规范的意图调和了主体性测试和客观测试。在这方面,GAAR的不可预测性实际上变得更加可预测。
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PREDICTING THE ‘UNPREDICTABLE’ GENERAL ANTI-AVOIDANCE RULE (GAAR) IN EU TAX LAW
General Anti-Avoidance Rule (GAAR) is a type of rule designed to combat the tax-avoidance scenarios that in a legal form lawfully but aims to circumvent the legal consequences. GAAR is necessary for a tax system to address unexpected innovative tax avoidance scenarios. In the field of tax law, GAAR has been criticized for being too abstract and thus harmful to legal certainty. In the context of EU integration, the concept of GAAR has been developed and elaborated by Court of Justice of European Union as well as secondary laws, but there are quite a few different formulations. In the existing literature, it is established that, there are the subject test and the objective test cumulatively in the GAAR, which examines the taxpayers’ subjective intension and the objective economic reality. As to the relation between these two tests, scholars have established the theory that, the formulation and the context of the subjective test is actually influenced by the tax rule involved (that is, the purpose of the norm being circumvented). This paper will revisit GAARs in the EU tax law and present that, the theory of GAAR based on the purpose of the violated tax norm is indeed supported by latest case law of CJEU as well new Directives. Furthermore, the intention of the norm reconciles the subject test and the objective test. In this regard, the unpredictability of ‘GAAR’ actually has become more predictable.
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来源期刊
InterEULawEast
InterEULawEast Social Sciences-Law
CiteScore
1.10
自引率
0.00%
发文量
11
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