SIMULATION AND GETTING AROUND A LAW (FRAUS LEGIS) IN TAX LAW THEORY AND PRACTICE
The article analyses the differences between simulation and getting around a law (fraus legis). Defining the sham transaction and (its comparable) avoidance transaction is not a peripheral, but a central area of civil law, which results in a direct correlation with the essence of the legal transacti...
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| Format: | Article |
| Language: | English |
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University Business Academy in Novi Sad Faculty of Law for Commerce and Judiciary
2018-03-01
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| Series: | Pravo |
| Online Access: | https://casopis.pravni-fakultet.edu.rs/index.php/ltp/article/view/48 |