Naslov
Combating tax avoidance in the case of corporate income tax: the case of a new Member State - Croatia

Autori
Čičin-Šain, Nevia

Vrsta, podvrsta i kategorija rada
Sažeci sa skupova, sažetak, znanstveni

Skup
European Association of Tax Law Professors (EATLP) Congress 2015, Università degli Studi di Milano

Mjesto i datum
Milano, Italija, 28.05.2015. - 30.05.2015

Vrsta sudjelovanja
Poster

Vrsta recenzije
Nije recenziran

Ključne riječi
economic approach principle ; simulation ; abuse of law ; tax

Sažetak
Croatian tax legislation does not (yet) have a GAAR • However, Art. 10 (1) GTA, provides for a substance-over form principle in the process of determining tax facts, the so-called “economic approach principle”– which sets out that “Tax facts shall be determined according to their economic essence” • Similar to article 21 of the Austrian Bundesabgabenordnung – BAO • Also present is simulation in article 11 GTA „If a sham transaction conceals another legal transaction, the basis of the assessment of tax liability shall be that concealed legal transaction.” • So do we need a GAAR if we have a substance-over form principle and simulation? • What of the situations where the facts correspond to the reality of things, but on the other hand the purpose of an arrangement or series of arrangements consists in avoiding taxation where, regardless of any subjective intentions of the taxpayer, it defeats the object, spirit and purpose of the tax provisions that would normally apply • abuse of law concept in civil law

Izvorni jezik
Engleski

Znanstvena područja
Pravo

POVEZANOST RADA