| Abstract [eng] |
Objectives, Nature and Application of Specific Anti-Avoidance Legal Norms in The Lithuanian Legal System The aim of this work is to reveal the nature and the main objectives of specific anti-avoidance rules established in the tax system of Lithuania by analysing the main aspects of these rules. There is no aim to identify the problems of existing legal regulation and provide its solutions, as it would require a detailed analysis of each rule (this being the object of separate work). For analyses of set aim, the paper was divided into three parts. The first part of the paper discloses the concept of tax avoidance. As definition of tax avoidance is not directly established in legal systems of either the European Union or the Republic of Lithuania, the main characteristics of the tax avoidance is revealed by studying the essence and application of general anti-avoidance rule, i. e. substance over form principle. The second part of the paper in detail analyses the nature and objectives of the following specific anti-avoidance rules: controlled foreign company rule, thin capitalization rule, transfer pricing rules, exit taxation and the definition of tax havens. In order to disclose the nature of these rules not only the legal acts of the Republic of Lithuania are analysed but also the Council Directive laying down rules against tax avoidance practices, the case law of the Court of Justice of the European Union, the researches of Organization for Economic Co-operation and Development, also other legal researches. The last part of the work reviews the decisions of Lithuanian courts regarding the application of specific anti-avoidance rules and its compliance with the jurisprudence of Court of Justice of the European Union. Finally, the place of specific anti avoidance rules in the Lithuanian legal system is revealed by examining the application and relationship of general and specific anti-avoidance rules. |
