SIMULATION AND GETTING AROUND A LAW (FRAUS LEGIS) IN TAX LAW THEORY AND PRACTICE

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...

Full description

Bibliographic Details
Main Author: Marko Ravljen
Format: Article
Language:English
Published: University Business Academy in Novi Sad Faculty of Law for Commerce and Judiciary 2018-03-01
Series:Pravo
Online Access:https://casopis.pravni-fakultet.edu.rs/index.php/ltp/article/view/48

Similar Items

Similar Items