Markus Seiler

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

1. Aufl. 2016

ISBN: 978-3-7073-3515-6

Dokumentvorschau

GAARs and Judicial Anti-Avoidance in Germany, the UK and the EU (1. Auflage)

Overview of the requirements needed for the application of GAARs:

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,...

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