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Cécile Brokelind. Photo.

Cécile Brokelind

Professor

Cécile Brokelind. Photo.

L'évasion fiscale en droit fiscal suédois

Tax avoidance in Swedish tax law

Author

  • Cécile Brokelind

Summary, in English

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.

Department/s

  • Department of Business Law

Publishing year

2019-01-23

Language

French

Pages

481-481

Publication/Series

Revue européenne et internationale de droit fiscal/European and international journal of tax law

Volume

2018

Issue

4

Document type

Journal article

Publisher

Bruylant

Topic

  • Law

Status

Published

ISBN/ISSN/Other

  • ISSN: 2295-9416