European Tax Blog

7/31/2023 9:41:48 AM

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...

7/31/2023 9:41:23 AM

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...

7/31/2023 9:39:58 AM

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...

7/31/2023 9:39:33 AM

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...

7/31/2023 9:39:11 AM

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...

7/31/2023 9:38:46 AM

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...

7/31/2023 9:38:13 AM

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...

3/12/2021 9:01:41 AM

By Gloria Marín

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

2/26/2021 12:00:00 AM

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...