O Abuso de Direito

Uma Análise no Direito Comparado

Abstract

The question concerning the adoption, by the taxpayer, techniques to lessen or avert your tax burden, is treated by the laws of many States. The analysis of comparative law shows that these countries use different mechanisms to regulate such techniques to save on taxes. Under the focus of the doctrine and jurisprudence of the French, Belgian and German in addition to issues related to the European Community and the treaties of double taxation, will be analyzed in this text, the abuse of rights, which may be connected to the concepts of simulation and tax evasion.