Ireland's General Anti-Avoidance Rule and the Rule of Irish Law
- Chapter 9 The Canadian GAAR
- 9.1 Introduction
- 9.2 Relevance of the decisions of Canadian Courts generally
- 9.3 Differences of approach to the interpretation of statutes and the burden of proof as to the purpose of an enactment
- Chapter 10 The EU and Anti-avoidance
- 10.3 Approach of the CJEU on avoidance matters
- 10.3.1 Potential interaction of Case 1 and 2
- 10.3.2 Case 1 - Abuse of Rights and the CJEU – the “Halifax doctrine”
- 10.3.3 Penalties imposed where an abuse is present
- 10.3.4 Taxpayer choice of structuring business
- 10.3.5 Irish Courts’ interpretation of the “abuse of law doctrine”
- 10.3.6 Case 2 – Infringement of fundamental freedoms where “wholly artificial arrangements” have been entered into