Tax avoidance (European Union regulation)
Abstract
Tax avoidance is defined as the implementation of strategies of minimization of the tax burden that are in accordance with the literal wording of the regulations but not with their systematic or teleological interpretation. The tax system reacts to tax avoidance by, at least, supressing the benefit obtained by the taxpayer. Within the European Union, the concept of tax avoidance –like everything regarding tax matters– is analysed from the perspective of the promotion of an internal market under conditions of free competition. The stand taken by the Union institutions has shifted from promoting free movement of goods, capital, services, and labour while allowing the application of State anti-avoidance measures only on an exceptional basis, to consider that tax avoidance damages the conditions of free competition and positive and coordinated action is necessary. Here, a milestone has been the enaction of the Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market.
Downloads
Eunomía. Revista en Cultura de la Legalidad is a duly registered journal, with EISSN 2253-6655.
The articles published in Eunomía are –unless indicated otherwise– under a Creative Commons Attribution-No Derivative Works 3.0 Spain license. You can copy, distribute and communicate them publicly as long as you cite their author and the journal and institution that publishes them and do not make derivative works with them. The full license can be consulted at: http://creativecommons.org/licenses/by-nd/3.0/es/deed.es