Tax Avoidance in Case Law: European Perspectives

Author: Dominik Jan Gajewski
Publisher: Routledge
ISBN: 9781041144236
Published In: July 2026
Format: Hardback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents

Details

This book elaborates on the issue of tax avoidance in the light of domestic case-law of the European Union Member States and the case-law of the Court of Justice of the European Union (CJEU).

Analysing the most common tax avoidance instruments in European case-law, the book discusses transfer pricing, double taxation treaties, and the anti-avoidance clause. Using eight countries as case studies, Poland, Spain, Portugal, the Netherlands, Sweden, Germany, France and Italy, the book compares their different approaches to tax avoidance from the perspective of both the tax policy of the state and the strategies used by international holding companies. Additionally, the book analyses the case-law of the CJEU, widening the approach to cover tax avoidance across EU countries. Using both a practical and theoretical methodology, the book looks at the relationship between circumvention of the law, tax optimization, tax avoidance, abuse of law, and tax planning.

The book will be of interest to researchers in the field of tax law, tax avoidance law, financial law and European law.

Introduction

Dominik Jan Gajewski

1. Tax Avoidance in the Light of the Case Law of Administrative Courts

Dominik Jan Gajewski and Adam Olczyk

2. Empirical Analysis of Polish Case Law as Regards Tax Avoidance

Dominik Jan Gajewski and Kamil Joński

3. Transfer Pricing in the Case Law of Administrative Courts in Poland

Dominik Jan Gajewski

4. Analysis of the Case Law of the Polish Administrative Courts Regarding Double Taxation Treaties

Dominik Jan Gajewski

5. Anti-Avoidance Rules in the Polish Case Law of the Courts

Adam Olczyk