We use cookies on this site to provide you with an informative and engaging experience and also to help us to continually improve our site for you. Without allowing cookies certain features of the site will not be available. To learn more about how we use cookies, please view our cookie policy. By clicking on ‘I AGREE’, you consent to our use of cookies on this device in accordance with our policy.

Logo of Wolters Kluwer, Kluwer Law Online

Home > All journals > EC Tax Review > 29(2) >

Tax Abuse and Legal Pluralism: Towards Concrete Solutions Leading to Coordination Between International Tax Treaty Law and EU Tax Law

Cover image ofEC Tax Review

$25.00 - Rental (PDF) *

$49.00 - Article (PDF) *

*service fee may apply
Tax Abuse and Legal Pluralism: Towards Concrete Solutions Leading to Coordination Between International Tax Treaty Law and EU Tax Law


EC Tax Review
Volume 29, Issue 2 (2020) pp. 84 – 96

https://doi.org/10.54648/ecta2020010



Abstract

As will be demonstrated in this article, the concepts of abuse adopted at EU and OECD level do not coincide completely. 

As a result of these differences, conflicts may concretely arise between the EU and international obligations held by the same EU Member State. Furthermore, due to legal pluralism (i.e. the fact that each legal system, in principle, is developed and, therefore, functions autonomously on a global level) very often, in case of conflict, different conflict rules will be applicable, without the possibility of guaranteeing coordination between international tax treaty law and EU tax law. 

In the absence of common coercive solutions, the author argues that coordination between international tax treaty law and EU tax law requires a dialectical approach through which conflicts can be managed. Therefore, conflicts become an opportunity for discussion and negotiation in order to pursue – step-by-step – solutions conciliating the international and the EU tax systems. Indeed, the achievement of complete coordination could not be immediate, but require intermediate steps. Any dialectical approach requires phases of compromise. This is implicit in the concept of managing conflicts on which legal pluralism is based.


Keywords

Tax Abuse, Legal Pluralism, Coordination, tax treaties, EU law, conflict rules, double taxation, fundamental freedoms, artificial arrangement, proportionality, legal certainty, dialectical approach, PPT rule


Extract




Subscribe to this journal

Interested in a subscription? Contact our sales team

Browse by practice area
Share
Stay up to date


RSSETOC