European Tax Blog

Jul 31, 2023

Purpose tests in anti-abuse or anti-avoidance provisions: perspectives across Europe

By Stefano Brunello Dormal Victor Camatta Mees Vergouwen +4 more...

In order to carry out a transaction, taxpayers are generally free to choose between different structures and tax regimes, and to choose...

Jul 31, 2023

By Stefano Brunello Dormal Umberto Lorenzi

There are numerous specific anti-avoidance provisions (SAARs) and the general anti-abuse rule (GAAR), and the Italian tax authorities may...

Jul 31, 2023

By Mees Vergouwen Frank Potgens Wiebe Dijkstra

Within the Netherlands, there are various anti-abuse or anti-avoidance rules containing purpose tests. Most relevant within the context...

Jul 31, 2023

By Jan Adami

Germany has a general anti-abuse rule (GAAR) as well as other purpose tests under various specific anti-abuse rules (SAARs) in different...

Jul 31, 2023

By Tanja Velling

In addition to the general anti-abuse rule (GAAR), numerous purpose tests are built into the UK tax code. Every time a new set of tax...

Jul 31, 2023

By Marta Pontes Gonçalo Martins Agostinho

There are multiple purpose test provisions pursuant to which the Portuguese tax authorities can recharacterise or disregard a transaction...

Jul 31, 2023

By Víctor Viana Teresa Morales Marta Hernández-Mora Olivié

The Spanish tax authorities can challenge transactions under purposes tests in the two different general anti-abuse rules (GAARs) as well...

Mar 12, 2021

By Gloria Marín

Authorities may not impose penalties on individuals for refusing to provide information that may prove their criminal liability or...

Feb 26, 2021

By María González Cuervo

In broad terms, general anti-abuse rules tend to lead to uncertainty insofar as they are built on vague legal concepts such as the...