1st Edition
Tax Avoidance in Case Law European Perspectives
Introduction
Dominik Jan Gajewski
1. Tax Avoidance in Light of the Case Law of Administrative Courts
Dominik Jan Gajewski and Adam Olczyk
2. Empirical Analysis of Polish Case Law Regarding Tax Avoidance
Dominik Jan Gajewski and Kamil Joński
3. Transfer Pricing in the Case Law of Administrative Courts in Poland
Dominik Jan Gajewski
4. Analysis of the Case Law of the Polish Administrative Courts Regarding Double Taxation Treaties
Dominik Jan Gajewski
5. Anti-Avoidance Rules in the Polish Case Law of the Courts
Adam Olczyk
6. The case law of the German courts
Roman Wiatrowski
7. Italy - the case law
Roman Wiatrowski
8. France – the case law
Roman Wiatrowski
9. The Netherlands – the case law
Roman Wiatrowski
10. Portugal and Spain – the case law
Roman Wiatrowski
11. Sweden – the case law
Roman Wiatrowski
12. Court of Justice of the European Union – the case law
Roman Wiatrowski
Conclusion
Dominik Jan Gajewski
Biography
Dominik Jan Gajewski, Professor of Law; Head of Tax Department SGH Warsaw School of Economics, Poland; Head of Centre for Analyses and Studies of Taxation SGH; judge of the Supreme Administrative Court. From 2014 to 2016, he was a member of the Tax Law Advisory Board to the Minister of Finance (Poland). He has served as an expert for the European Commission in developing strategies to combat international tax avoidance and is an expert for Team Europe at the European Commission Representation in Poland. He is the author of more than 230 scientific papers.
