Business Purpose in Tax Law
DOI:
https://doi.org/10.46801/2595-6280.53.6.2023.2301Keywords:
business purpose, extra-fiscal, motive, cause, form, substanceAbstract
The expression “business purpose” has been used by the doctrine and by the courts with two different meanings. On the one hand, the expression “business purpose” is used with the meaning of “cause of the legal transaction”, which has a qualifying function and may refer both to its “formal cause” and its “substantial cause”. On the other hand, the expression “business purpose” is used with the meaning of “motive of the legal transaction”, which has a normative function and may be applied both to the end of the legal transaction and to the means employed to reach such end. Of these different meanings and applications, only the meaning of “business purpose” as “formal cause”, which has a function of qualifying the legal transaction, is compatible with the legal system.
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Copyright (c) 2023 Eduardo Kowarick Halperin
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