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

S. 300E. Summary

1. Starting position

This study has committed itself to an analysis of the German, the UK and the EU GAAR in terms of their effectiveness to counteract tax avoidance when compared with the judicially developed methods against tax avoidance. Additionally, the study thereby also aimed to evaluate whether the GAARs are compatible with the principles of a sophisticated legal culture.

In order to draw the proper conclusions, this study has been structured in three main sections: Main section B paved the way for the further structure of the study as it analysed the judicially developed anti-avoidance doctrines separately. This is because in order to understand the GAARs, one must also understand the judicial approaches behind each GAAR. Main section C then dealt with the GAARs. A comparative investigation into the GAARs has revealed that their functioning and therewith, their requirements of application, can be can be disassembled into various requirements and tests. Eventually, main section D put the judicially developed approaches in relation with the statutory GAARs. In doing so, the reasons for introducing (or suggesting) GAARs became visible. Eventually, this allowed the aut...