Volume 39 (2011) / Issue 6/7
Tax avoidance, as defined by the European Court of Justice (ECJ), reflects the principle of abuse of rights, and thereby the Court's teleological interpretation of the objectives and scope of Community law. The definition is consequently well in line with more theoretical elements of tax avoidance related to the flexibility of judicial interpretation. However, the Court's apparent distinction between tax avoidance and abuse of rights leads to a confusing approach. Furthermore, when the Court's definition of tax avoidance is construed properly through theoretical considerations, it is evident that the Court's interpretation of the objective and scope of the Treaty freedoms is insufficient and in need of open and comprehensive justifications.
All rights reserved