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L'évasion fiscale e...
L'évasion fiscale en droit fiscal suédois
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- Brokelind, Cécile (författare)
- Lund University,Lunds universitet,Institutionen för handelsrätt,Ekonomihögskolan,Department of Business Law,Lund University School of Economics and Management, LUSEM
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(creator_code:org_t)
- 2019
- 2019
- Franska 488 s.
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Ingår i: Revue européenne et internationale de droit fiscal/European and international journal of tax law. - 2295-9416. ; 2018:4, s. 481-481
- Relaterad länk:
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https://lup.lub.lu.s...
Abstract
Ämnesord
Stäng
- Like many jurisdictions that have implemented a general anti-avoidance tax legislation (GAAR), Swedish tax law faces the challenge of accurately defining the conditions for distinguishing abusive situations from others, especially as the notion of ‘abuse of law’ does not exist in Swedish law. Defined as a process in which a taxpayer follows both the wording of the law and its jurisprudential application but whose result must be considered unsatisfactory for the applicable rules, tax avoidance in its current version raises many questions particularly in view of its necessary adaptation to EU law.
Ämnesord
- SAMHÄLLSVETENSKAP -- Juridik (hsv//swe)
- SOCIAL SCIENCES -- Law (hsv//eng)
Publikations- och innehållstyp
- art (ämneskategori)
- ref (ämneskategori)
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