Definition of Tax Planning in the Case Law of the Court of Justice of the EU (ECJ)

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dc.contributor.authorZelmenis, Jānis
dc.contributor.otherLaw Firm “BDO Law”en
dc.date.accessioned2022-10-11T12:49:50Z
dc.date.available2022-10-11T12:49:50Z
dc.date.issued2022
dc.description.abstractThe objective of the study is to analyse the current and past case law of the European Court of Justice (ECJ) regarding tax disputes based on the modern legislation of the EU countries and applicable international law to determine the concept and criteria for legal tax planning. This article provides an in-depth study of the well-known Cadbury Schweppes case (2006), including the decision of the ECJ, which laid the foundation for a new concept of examination and interpretation of tax disputes on the merits in general. The introduction of the concept of “wholly artificial arrangements” and their characteristics stipulated and determined the development of the entire field of tax planning for years to come. Other rulings of the ECJ following the case of Cadbury Schweppes have described in greater detail and more specifically the concept of “wholly artificial arrangements” under the influence of the practice of tax planning itself, determining what tax planning is legitimate and how exactly it should be distinguished from tax evasion and tax avoidance. Several research methods have been used in this study: comparative method, historical method, analytic method, inductive method.en
dc.formatElectronic
dc.identifier.citationZelmenis, J. (2022). Definition of Tax Planning in the Case Law of the Court of Justice of the EU (ECJ). Electronic Scientific Journal of Law Socrates, 2 (23). 132–144. https://doi.org/10.25143/socr.23.2022.2.132-144en
dc.identifier.doihttps://doi.org/10.25143/socr.23.2022.2.132-144
dc.identifier.issn2256-0548
dc.identifier.other132–144
dc.identifier.urihttps://dspace.rsu.lv/jspui/handle/123456789/9654
dc.language.isoen
dc.publisherRīga Stradiņš Universityen
dc.publisherRīgas Stradiņa universitātelv_LV
dc.relation.ispartofseriesSocrates 2022, 2 (23)
dc.rightsAttribution-NonCommercial 4.0 International*
dc.rightsinfo:eu-repo/semantics/openAccess-
dc.rights.urihttp://creativecommons.org/licenses/by-nc/4.0/*
dc.subjectSocrates 2022, 2 (23)
dc.subjectEuropean Court of Justiceen
dc.subjectfreedom of establishmenten
dc.subjectnotion of economic substanceen
dc.subjecttax disputesen
dc.subjecttax planningen
dc.subjectwholly artificial arrangementsen
dc.subjecttax evasionen
dc.titleDefinition of Tax Planning in the Case Law of the Court of Justice of the EU (ECJ)en
dc.typeinfo:eu-repo/semantics/article

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