GAARs and Judicial Anti-Avoidance in Germany, the UK and the EU

S. VPreface

This book is based on my doctoral thesis written at the Institute for Austrian and International Tax Law at the Vienna University of Economics and Business (WU Vienna) which I defended in February 2016 in Vienna.

I am deeply thankful to the professors of the Institute for Austrian and International Tax Law for providing me with a unique academic environment, for giving me the possibility to participate in numerous conferences both nationally and internationally and for giving me the opportunity to enjoy such an excellent education. Particularly, I would like to express my sincere thanks to Univ.-Prof. Dr. Dr. h. c. Michael Lang for being my thesis supervisor, and for his suggestions which have been a considerable contribution to my work. Gratitude is also owed to Univ.-Prof. Dr. Josef Schuch for being my second thesis supervisor and to the rest of my doctoral committee, Univ.-Prof. Dr. Alexander Rust and Univ.-Prof. Dr. Claus Staringer.

My biggest debt of gratitude goes to my family for their support and love. I would also like to extend my gratitude to my friends and colleagues at the Institute for Austrian and International Tax Law, without whom the process of writing the th...