Markus Seiler
GAARs and Judicial Anti-Avoidance in Germany, the UK and the EU
1. Aufl. 2016
ISBN: 978-3-7073-3515-6
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Dokumentvorschau
GAARs and Judicial Anti-Avoidance in Germany, the UK and the EU (1. Auflage)
S. 318F. Annex
1. Overview of the common requirements of the German, UK and EU GAAR
Overview of the requirements needed for the application of GAARs:
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Section | Requirements | Germany | UK | EU |
C.3. | Arrangements covered | arrangement | arrangements | arrangement |
C.4. | Taxes covered | certain taxes | certain taxes | direct taxes |
C.5. | Objective test | “unintended by law”* | ‘consistency with principles and objectives’ or ‘exploitation of shortcomings’ | “avoiding taxation” |
C.6. | Subjective tests: | |||
C.6.2. | Arrangement test | inappropriate compared with an appropriate arrangement* | not present | “artificial” arrangement |
C.6.3. | Purpose test | not relevant | “main purpose, or one of the main purposes” | “essential purpose” |
C.6.4. | Tax advantage | tax advantage | tax advantage | tax benefit |
C.6.5. | Double-reasonableness test | not relevant | “reasonably be regarded as a reasonable course of action” | “ordinarily be employed in what is expected to be a reasonable business conduct” |
C.7. | Legal consequences | ... would have occurred in the “appropriate” situation | ... “would have occurred absent the abusive tax purpose” | ... would have occurred “in the absence of the arrangement(s)” |
*
The Federal Fiscal Court either uses the objective test or it uses the subjective test to find abuse. The UK and the EU GAAR,...