Abuse of tax law in a comparative perspective: An analysis of French and Czech regulations

Abstract

The concept of abuse in tax law is well established in many EU Member States, as it is an important element of the financial security and resilience of the economic system. However, the manner in which this concept is regulated is not uniform. It is therefore crucial to determine whether we can observe only small differences in this field or whether exists is a significate conceptual divergence among EU countries. The purpose of this article, which applies dogmatic, historical-descriptive, and, above all, comparative methods, is to examine the legal framework governing the abuse of tax law in France and the Czech Republic. The analysis leads to several conclusions that may be potentially interesting from the perspective of other EU countries. Another issue addressed concerns the compatibility of the examined solutions with the technological changes observable across almost all areas of the economy and braches of law. The different approaches to regulating the abuse of tax law in France and the Czech Republic presented in this paper may also serve as an impulse for further comparative or national studies aimed at identifying the most effective and efficient model in this field.