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| Schriftenreihe: | Schriftenreihe zum Internationalen Steuerrecht
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Datensatz im Suchindex
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| adam_text |
Titel: GAARs and Judicial Anti-Avoidance in Germany, the UK and the EU
Autor: Seiler, Markus
Jahr: 2016
Contents
Preface V
List of abbreviations XVII
A. Introduction 1
1. Background 1
2. Terminology 2
2.1. Taxevasion 2
2.2. Taxavoidanceandtaxmitigation 2
3. Scope of the study 4
3.1. Point of departure 4
3.2. Bringing GAARs into play 5
4. The comparative approach and the research question 6
5. Structure of the study 9
B. Judicial anti-avoidance 10
1. Introduction 10
2. Judicial anti-avoidance in Germany 11
2.1. Introduction 11
2.2. The traditional view: Formal and literal Interpretation 12
2.3. Major tax reform 13
2.3.1. Adoption of the "economic perspective" and
introduction of a GAAR 13
2.3.2. Consequences of the reform 15
2.3.2.1. Counteracting abuse using the GAAR 15
2.3.2.2. Counteracting abuse by way of Interpretation
(and other means) 16
2.3.2.3. The tax reform was successful 19
2.4. Further development 19
2.4.1. National Socialist excesses under the guise of the
statutory Interpretation 19
2.4.2. Developments after 1945: (re-)adoption of the
"economic perspective" 21
2.4.3. The "economic perspective" as a means of
teleological Interpretation 22
2.4.4. The Status quo: See 42 Fiscal Code 24
Seiler, GAARs and Judicial Anti-Avoidance VII
Contents
2.4.4.1. Introduction in 1977 24
2.4.4.2. Amendment in 2001 25
2.4.4.3. Amendment in 2008 and present State 25
2.5. The legal relevance of See 42 Fiscal Code 27
2.5.1. Two ways to deal with abuse 27
2.5.2. The concept of Innentheorie 28
2.5.3. The concept of Außentheorie 30
2.5.4. Taxlawandthemechanismofanalogy 30
2.5.5. More than just two theories 32
2.5.6. Regarding the controversy and funetion of
See 42 Fiscal Code 35
3. Judicial anti-avoidance in the UK 39
3.1. Introduction 39
3.2. The traditional view: Literalism and formalism
(The Duke of Westminster) 40
3.2.1. The pillars of the Duke of Westminster 40
3.2.2. The Duke of Westminster 41
3.2.3. The Duke of Westminster put to the test 43
3.2.4. Literal Interpretation and form vs. substance:
? myth is born 45
3.3. The interim view: The uncertainty of Ramsay 47
3.3.1. Initial remarks 47
3.3.2. Artificial, circular and self-cancelling transactions:
W.T. Ramsay Ltd. ? IRC 48
3.3.2.1. Facts of the case and the taxpayer's view 48
3.3.2.2. Two ways to deal with the case 48
3.3.2.3. The House of Lords'approach 49
3.3.2.4. The House of Lords'alternative Suggestion 50
3.3.3. Ramsay confirmed: IRC ? Burmah Oil 51
3.3.3.1. Facts of the case and the taxpayer's view 51
3.3.3.2. The House of Lords'approach 52
3.3.4. Step transaction test: Furniss ? Dawson 54
3.3.4.1. Facts of the case and starting Situation 54
3.3.4.2. Ramsay as a transaction based anti-avoidance
approach 54
3.3.4.3. The impacts of Furniss ? Dawson 56
3.3.5. Ramsay at a dead end: Craven ? White 57
3.3.5.1. Facts of the cases 57
3.3.5.2. Limiting the impacts of Ramsay 58
3.3.5.3. Ramsay as an approach to statutory construction? 59
3.4. The status quo: Ramsay as an approach to statutory
Interpretation 59
Vlli
Seiler, GAARs and Judicial Anti-Avoidance
Contents
3.4.1. The rediscovery of statutory construction:
McGuckian ? IRC 59
3.4.1.1. Facts of the case and the taxpayer's view 59
3.4.1.2. The House of Lords'approach 60
3.4.2. Ramsay as a principle of statutory construction:
MacNiven ? Westmoreland 63
3.4.2.1. Facts of the case and the taxpayer's view 63
3.4.2.2. The Flouse of Lords'approach 63
3.4.3. Ramsay as a principle of statutory construction
confirmed: BMBF 65
3.4.3.1. Facts of the case and the taxpayer's view 65
3.4.3.2. The House of Lords'approach 66
3.4.4. Statutory construction can be difficult 68
3.4.4.1. Making use of various methods of Interpretation 68
3.4.4.2. Mayes ? HMRC ("SHIPS 2") as a reason for the
introduction of the GAAR 71
3.4.4.3. HMRC ? DCC Holdings: What if? 75
4. Judicial anti-avoidance in the EU 77
4.1. Introduction 77
4.2. Development of an abuse test : 79
4.2.1. Emsland Stärke 79
4.2.2. Was it necessary to set up an abuse test? 80
4.2.2.1. The pillars of Emsland Stärke 80
4.2.2.2. Different approaches? 84
4.2.2.3. There was no need to set up an abuse test in
Emsland Stärke 86
4.2.3. Implications of the abuse test 87
4.2.3.1. No influence in the short run 87
4.2.3.2. No influence in the short run also in the field
ofVAT 90
4.2.3.3. Very influential in the long run 92
4.3. Abuse in the field ofVAT 94
4.3.1. Halifax 94
4.3.1.1. Facts of the case and questions referred to the Court. 94
4.3.1.2. Adopting the abuse test in the field of VAT 95
4.3.1.3. There was no need to adopt the abuse test 95
4.3.1.4. Implications of the objective test 97
4.3.1.5. Implications of the subjective test 98
4.3.2. Cases adopting the Halifax abuse test 99
4.3.2.1. Part Service and Weald Leasing 99
4.3.2.2. Objective test and tax advantage 101
4.3.2.3. Subjective test 102
Seiler, GAARs and Judicial Anti-Avoidance IX
Contents
4.3.2.4. Legal consequences 104
4.3.3. New focus: Wholly artificial arrangements in
the field of VAT 104
4.3.3.1. Change of focus 104
4.3.3.2. Wholly artificial arrangements in respect of the
relevant Statute 105
4.4. Abuse in the field of direct taxation 109
4.4.1. Cadbury Schweppes 109
4.4.1.1. Facts of the case and questions referred to the Court . 109
4.4.1.2. Question of justification or question of scope? 110
4.4.1.3. Preventing the creation of "wholly artificial
arrangements" 113
4.4.1.4. Proportionality of the restriction and no
subjective test 114
4.4.2. Shifting the emphasis towards proportionality 118
4.4.3. Bringing Halifax and Cadbury Schweppes together . 119
4.4.4. Further development of the case law 120
4.4.5. New focus: Wholly artificial arrangements in
primarylaw 122
4.4.5.1. Requirements for a restriction to be proportional 122
4.4.5.2. The Court's approach in Cadbury Schweppes and
Thin Cap 123
4.4.5.3. The Court's approach in further cases 124
4.5. ? uniform concept of abuse? 128
C. Comparison of the GAARs 131
1. Introduction 131
2. The way to the GAARs and identifying common elements 132
2.1. The way to the GAAR in Germany 132
2.1.1. The GAAR has a long lasting history 132
2.1.2. Statutory requirements and the courts' approach 132
2.2. The way to the GAAR in the UK 134
2.2.1. The failed attempt to introduce a GAAR in the late
1990s 134
2.2.2. Aaronson Report 135
2.2.2.1. Background of the Aaronson Report 135
2.2.2.2. Main findings of the Aaronson Report 136
2.2.2.3. General Anti-Avoidance Rule or General
Anti- Abuse rule? 138
2.2.2.4. Aaronson's GAAR 139
2.2.3. The UK GAAR 139
2.2.3.1. Introduction of a general anti-abuse rule 139
2.2.3.2. Statutory requirements 140
X
Seiler, GAARs arid Judicial Anti-Avoidance
Contents
2.2.3.3. The importance of the GAAR Guidance 141
2.3. The way to the GAAR in the EU 142
2.3.1. The pillars of the EU GAAR 142
2.3.1.1. CCCTB Proposal: The first EU GAAR initiative 142
2.3.1.2. Article 80 CCCTB and the influence of the ECJ 144
2.3.2. The EU GAAR 145
2.3.2.1. Recommendation of an EU GAAR 145
2.3.2.2. Requirements of the EU GAAR 145
2.3.2.3. Practical importance: The EU GAAR and domestic
GAARs 146
2.3.2.4. Practical importance: The EU GAAR and the PSD
GAAR and the BEPS GAAR 147
2.4. Identifying common requirements 149
2.4.1. Overview of the common requirements 149
2.4.2. The idea behind the various requirements 150
3. Arrangements covered 152
4. Taxes covered 153
5. Objective test 155
5.1. Common elements 155
5.2. The objective test in the German GAAR 156
5.2.1. Starting point 156
5.2.2. Leaving the application of See 42 Fiscal Code open 157
5.2.3. Using See 42 Fiscal Code as a starting aid 159
5.3. The objective test in the UK GAAR 162
5.3.1. Starting point 162
5.3.2. Indicators of abuse 163
5.3.2.1. Indicators of abusive arrangements
(See 207 (4) FA 2013) 163
5.3.2.2. Indicator of a non-abusive arrangement
(See 207 (5) FA 2013) 165
5.3.3. Drawing the line between use and abuse: Examples
of the GAAR Guidance 167
5.3.4. Examples where the GAAR does not apply 167
5.3.4.1. The arrangement is in line with the statutory
requirements 167
5.3.4.2. The "contrived or abnormal" arrangement is in line
with the statutory requirements 169
5.3.5. Examples where the GAAR applies on grounds of
See 207 (2) (a) FA 2013 171
5.3.6. Examples where the GAAR applies on grounds of
See 207 (2) (c) FA 2013 174
5.3.6.1. Further development of the law 174
Seiler, GAARs arid Judicial Ariti-Avoidance XI
Contents
5.3.6.2. The GAAR and Mayes (SHIPS 2) 176
5.3.6.3. Counteracting arrangements using the Instruments
of teleological reduction and analogy 177
5.3.7. Lessons learnt from the examples 179
5.3.7.1. The importance of the various GAAR elements 179
5.3.7.2. The objective test as an approach to statutory
Interpretation 180
5.3.7.3. The objective test as a reminder of having to
properly interpret the law 181
5.4. The objective test in the EU GAAR 182
5.4.1. The objective test is not flawless 182
5.4.2. The objective test will be applied differently 183
5.5. Conclusion: An objective test can be valuable 185
6. Subjective tests 185
6.1. Common elements 185
6.1.1. Subjectivity in the German GAAR 185
6.1.2. Subjectivity in the UK GAAR 186
6.1.3. Subjectivity in the EU GAAR 187
6.1.3.1. Starting point 187
6.1.3.2. The EU GAAR reveals weaknesses 187
6.1.4. Subjectivity is present on various layers 190
6.2. Arrangement test 190
6.2.1. What it is about and the difference from the
objective test 190
6.2.2. (In)appropriateness: The arrangement test instead
of the objective test 191
6.2.2.1. Starting point 191
6.2.2.2. Inappropriate and appropriate arrangements 191
6.2.2.2.1. Non-tax reasons to rebut the inappropriateness 191
6.2.2.2.2. Arrangements that have the effect of offsetting
or cancelling each other 194
6.2.2.2.3. Overall plan 196
6.2.2.2.4. Interposition of persons 197
6.2.2.2.5. Arrangements and the expectation of a
reasonable business conduct 201
6.2.2.3. The arrangement test must be rejected 203
6.2.3. Artificiality: The arrangement test in addition to the
objective test 204
6.2.3.1. Starting point 204
6.2.3.2. "Artificial" 205
6.2.3.3. The arrangement test must be rejected 206
XII
Seiler, GAARs and Judicial Anti-Avoidance
Contents
6.3. Purpose test 207
6.3.1. Main or essential purpose 207
6.3.2. . of the arrangement or the person? 209
6.3.3. The purpose test must be rejected 211
6.4. Taxadvantage 213
6.4.1. The idea behind the tax advantage 213
6.4.2. The presence of the tax advantage 213
6.4.3. The subjectivity of the tax advantage 216
6.4.4. Requiring a tax advantage must be rejected 217
6.5. Double-reasonableness test 218
6.5.1. What is it about 218
6.5.2. The double-reasonableness test must be rejected 220
6.6. Conclusion: Subjective tests must be rejected 220
6.6.1. Summary of the critique 220
6.6.2. Solution 222
7. Legal consequences 224
7.1. Basing taxation on a fictional arrangement 224
7.2. Reconstruction poses serious problems 227
7.3. Consequential adjustments 228
D. Valuation of the GAARs 231
1. Introduction 231
2. Judicial anti-avoidance 231
2.1. Points of departure in the UK and in Germany 231
2.1.1. Resembling starting positions: The legal form
is decisive 231
2.1.2. Contrasting developments: Various methods of
Interpretation vs. literal Interpretation 232
2.1.2.1. Tax reform in Germany 233
2.1.2.2. No action taken in the UK 234
2.1.2.3. Developments around the Second World War 235
2.1.2.4. Developments in the post-war years 236
2.1.3. Reasons for these divergent developments 238
2.1.3.1. The relationship of tax law with other fields of law . 238
2.1.3.2. Liberalism and social reasons 239
2.1.3.3. Victorian values and background of the judges 240
2.1.3.4. Common law and influence of academics 242
2.1.3.5. Parliamentary sovereignty, legal certainty and
the rule of law 243
2.1.4. Consequence: Different drafting of tax legislation 245
2.2. EU Law: Adding another layer of complexity 247
2.2.1. Abuse was a latecomer in EU law 247
2.2.2. Judicial anti-avoidance in European law 248
Seiler, GAARs and Judicial Anti-Avoidance XIII
Contents
2.3. All roads lead to Rome 250
2.3.1. Counteracting abuse on grounds of a judicially
developed GAAR? 250
2.3.1.1. The initial uncertainty of Ramsay and the concept
of Außentheorie 250
2.3.1.2. Ramsay did not develop into a judge-made GAAR . 253
2.3.2. Counteracting abuse as a matter of Interpretation? . 254
2.3.2.1. Common elements: Transaction based
anti-avoidance 254
2.3.2.2. Germany: Counteracting abuse should only be a
matter of Interpretation 256
2.3.2.3. UK: Counteracting abuse is a matter of
Interpretation 258
2.3.2.4. EU: Counteracting abuse should return to a matter
of Interpretation 259
2.3.3. Development of similar ways to counteract abuse
by Interpretation 260
2.3.3.1. Summary 260
2.3.3.2. Influence of other countries on the UK 262
2.3.3.3. Influence of the ECJ on UK courts 263
2.3.4. Substance-over-form and the economic perspective
(wirtschaftliche Betrachtungsweise) 265
2.3.4.1. Substance-over-form approach from a German court's
perspective 265
2.3.4.2. Economic perspective (wirtschaftliche Betrachtungs¬
weise) from a UK court's perspective 266
3. Statutory anti-avoidance (GAARs) 269
3.1. Common elements inherent in the GAARs 269
3.2. Drawing the line between "abusive" and "non-abusive"
arrangements 270
3.3. The GAARs only codify what courts already did 271
4. Reasons for introducing and suggesting the GAARs 272
4.1. To raise revenue and for political reasons 272
4.2. To compensate legislative co wardice 275
4.2.1. Overly complex tax Systems as a source of
tax avoidance 275
4.2.2. Tax Systems do not have to be 'perfect' 277
4.2.3. GAARs as a result of legislative cowardice 278
4.3. To compensate judicial and administrative shortcomings
in statutory Interpretation 279
4.3.1. Methode of Interpretation and the complexity of
the tax system 279
XIV
Seiler, GAARs and Judicial Anti-Avoidance
Contents
4.3.2. Applying various methods of Interpretation can
be difficult 281
4.3.3. GAARs as a tool to compensate shortcomings
in Interpretation 283
5. What remains at the end? 284
5.1. What is claimed to be achieved 284
5.2. What is achieved 285
5.2.1. GAARs leading to a simpler tax System? 285
5.2.1.1. ? GAAR alone does not make the tax system
simpler 285
5.2.1.2. Legislators may contribute to the simplification of
a tax System 286
5.2.2. GAARs reducing the uncertainty surrounding
the case law? 290
5.2.2.1. Uncertainty is a result of overly complex tax
systems 290
5.2.2.2. GAARs can contribute to legal uncertainty and
inequality 291
5.2.3. GAARs can be detrimental to the legal culture 293
5.2.3.1. The finding of an abusive arrangement is a matter
of Interpretation 293
5.2.3.2. GAARs may have an adverse effect on
the legal culture 294
5.3. Is there even a remaining scope for GAARs? 296
5.3.1. GAARs as reminders of having to interpret the law. 296
5.3.2. Making Interpretation possible 298
E. Summary 300
1. Starting position 300
2. The courts' approach 300
3. The GAARs'approach 308
4. Valuation of the GAARs 313
F. Annex 318
1. Overview of the common requirements of the German,
UK and EU GAAR 318
2. German GAAR (author's translation) 319
2.1. See 4 and 5 Reich Fiscal Code 319
2.2. See 6 Fiscal Adjustment Act 319
2.3. See 42 Fiscal Code in the version of 1977and 2001 320
2.4. See 42 Fiscal Code in the version of 2008 320
Seiler, GAARs and Judicial Anti-Avoidance XV
Contents
3. UK GAAR 320
4. EU GAAR 327
4.1. EU GAAR: Commission Recommendation on
Aggressive Tax Planning 327
4.2. PSD GAAR 328
4.3. BEPS GAAR 328
G. Bibliography 330
XVI
Seiler, GAARs and Judicial Anti-Avoidance |
| any_adam_object | 1 |
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| genre | (DE-588)4113937-9 Hochschulschrift gnd-content |
| genre_facet | Hochschulschrift |
| geographic | Deutschland (DE-588)4011882-4 gnd Großbritannien (DE-588)4022153-2 gnd |
| geographic_facet | Deutschland Großbritannien |
| id | DE-604.BV043725963 |
| illustrated | Not Illustrated |
| indexdate | 2025-01-11T16:57:30Z |
| institution | BVB |
| isbn | 3707335151 9783707335156 |
| language | German |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-029137929 |
| open_access_boolean | |
| owner | DE-M382 |
| owner_facet | DE-M382 |
| physical | XXI, 351 Seiten |
| publishDate | 2016 |
| publishDateSearch | 2016 |
| publishDateSort | 2016 |
| publisher | Linde |
| record_format | marc |
| series | Schriftenreihe zum Internationalen Steuerrecht |
| series2 | Schriftenreihe zum Internationalen Steuerrecht |
| spelling | Seiler, Markus Verfasser aut GAARs and judicial anti-avoidance in Germany, the UK and the EU Markus Seiler Wien Linde [2016] © 2016 XXI, 351 Seiten txt rdacontent n rdamedia nc rdacarrier Schriftenreihe zum Internationalen Steuerrecht Volume 98 Europäischer Gerichtshof (DE-588)5103273-9 gnd rswk-swf Europäische Union (DE-588)5098525-5 gnd rswk-swf Missbrauchsverbot (DE-588)4123774-2 gnd rswk-swf Internationales Steuerrecht (DE-588)4027451-2 gnd rswk-swf Rechtsprechung (DE-588)4115710-2 gnd rswk-swf Steuervermeidung (DE-588)4121725-1 gnd rswk-swf Steuerplanung (DE-588)4239913-0 gnd rswk-swf Deutschland (DE-588)4011882-4 gnd rswk-swf Großbritannien (DE-588)4022153-2 gnd rswk-swf Internationales Steuerrecht Steuerbetrug Steuerhinterziehung (DE-588)4113937-9 Hochschulschrift gnd-content Deutschland (DE-588)4011882-4 g Großbritannien (DE-588)4022153-2 g Europäische Union (DE-588)5098525-5 b Europäischer Gerichtshof (DE-588)5103273-9 b Internationales Steuerrecht (DE-588)4027451-2 s Missbrauchsverbot (DE-588)4123774-2 s Rechtsprechung (DE-588)4115710-2 s Steuerplanung (DE-588)4239913-0 s Steuervermeidung (DE-588)4121725-1 s DE-604 Erscheint auch als Online-Ausgabe, PDF 978-3-7094-0815-5 Schriftenreihe zum Internationalen Steuerrecht Volume 98 (DE-604)BV010669771 98 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029137929&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Seiler, Markus GAARs and judicial anti-avoidance in Germany, the UK and the EU Schriftenreihe zum Internationalen Steuerrecht Europäischer Gerichtshof (DE-588)5103273-9 gnd Europäische Union (DE-588)5098525-5 gnd Missbrauchsverbot (DE-588)4123774-2 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd Rechtsprechung (DE-588)4115710-2 gnd Steuervermeidung (DE-588)4121725-1 gnd Steuerplanung (DE-588)4239913-0 gnd |
| subject_GND | (DE-588)5103273-9 (DE-588)5098525-5 (DE-588)4123774-2 (DE-588)4027451-2 (DE-588)4115710-2 (DE-588)4121725-1 (DE-588)4239913-0 (DE-588)4011882-4 (DE-588)4022153-2 (DE-588)4113937-9 |
| title | GAARs and judicial anti-avoidance in Germany, the UK and the EU |
| title_auth | GAARs and judicial anti-avoidance in Germany, the UK and the EU |
| title_exact_search | GAARs and judicial anti-avoidance in Germany, the UK and the EU |
| title_full | GAARs and judicial anti-avoidance in Germany, the UK and the EU Markus Seiler |
| title_fullStr | GAARs and judicial anti-avoidance in Germany, the UK and the EU Markus Seiler |
| title_full_unstemmed | GAARs and judicial anti-avoidance in Germany, the UK and the EU Markus Seiler |
| title_short | GAARs and judicial anti-avoidance in Germany, the UK and the EU |
| title_sort | gaars and judicial anti avoidance in germany the uk and the eu |
| topic | Europäischer Gerichtshof (DE-588)5103273-9 gnd Europäische Union (DE-588)5098525-5 gnd Missbrauchsverbot (DE-588)4123774-2 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd Rechtsprechung (DE-588)4115710-2 gnd Steuervermeidung (DE-588)4121725-1 gnd Steuerplanung (DE-588)4239913-0 gnd |
| topic_facet | Europäischer Gerichtshof Europäische Union Missbrauchsverbot Internationales Steuerrecht Rechtsprechung Steuervermeidung Steuerplanung Deutschland Großbritannien Hochschulschrift |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029137929&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV010669771 |
| work_keys_str_mv | AT seilermarkus gaarsandjudicialantiavoidanceingermanytheukandtheeu |