General Anti-Avoidance Rule in Latvian Tax Law
General Anti-Avoidance Rule in Latvian Tax Law

Summary/Abstract: The tax law systems of the EU Member States differ strongly; one is based on the specificanti – avoidance provisions governed by the general principle of prohibition of abuse stated in courtjurisprudence, the basement of the other is a written judicial rule which prohibits the abuse – generalanti – avoidance rule. General anti-avoidance rules are needed because of conflicts of laws in theborders of one state as well the conflicts of different state’s jurisprudence. There is no legal definitionof tax avoidance in the EU law nevertheless the notion of tax avoidance is firmly connected to theconcept of abuse of law – a general principle of EU law which has got its prompt development in theresent tax case law of the Court of Justice of the European Union (CJEU). The UK practice isundoubtedly the positive example of methodologically precise legal ruling in the sphere ofcomplicated abstract issues of abuse in tax law. This paper aims to describe the concept of generalanti avoidance rule, comparing theoretical cognitions, regulation in Latvia and UK and also tax caselaw of the Court of Justice of the European Union.

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