Academic Scientific JournalsOptimization or Abuse? Searching for an Objective Criterion in International Tax Law
DOI:
https://doi.org/10.4467/22996834FLR.26.008.24199Keywords:
tax optimization, tax avoidance, GAAR, BEPSAbstract
Tax systems are characterized by considerable complexity, prompting economic entities to seek ways to minimize fiscal burdens through tax optimization. However, the key challenge is the precise separation of legitimate optimization from aggressive tax avoidance. This article aims to analyse the criteria distinguishing these two categories within the Polish legal framework, specifically focusing on the General Anti-Abuse Rule (GAAR).
The author sets forward the thesis that the current implementation of GAAR creates a grey zone that undermines the principle of legal certainty. The research methodology is based on a normative analysis of Polish and EU regulations and a review of recent jurisprudence.
The study reveals that tax authorities increasingly prioritize economic substance over legal form, which allows for effective combating of artificial schemes. However, the results also show a lack of uniform criteria in judicial decisions, leading to inconsistent interpretations. The research confirms the thesis that existing legal instruments require further refinement.
The article concludes by proposing a set of objective criteria for classifying transactions, which contributes to the originality of the work and provides a potential framework for increasing transparency in GAAR application.
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