“Fraus Legis” in Tax Law

Concept, Structure and Extension

Abstract

The present article analyzes “fraus legis” in the domain of tax planning. It first centers its attention on the concept and structure of the institution, in order to determine its extension. The paper concludes that there is a very limited scope for “fraus legis” in tax law, given that the practice of the taxable event is not mandatory and in light of legality, but grants that outside the realm of taxation, however still in tax law, there might be space for reasoning in terms of fraud on the law, provided extensive interpretation is not exceeded.