Abuse of law and simulation doctrines target tax-avoidance schemes by enforcing substance over legal form.

Civil-law doctrines prevent tax avoidance by prioritising substance over form: the Abuse of Right doctrine disregards legal form when transactions are solely for tax avoidance; the Abuse of Law (fraus legis) substitutes tax-avoidance transactions with a normal transaction reflecting economic intent; and the Doctrine of Simulation treats simulated arrangements as non-operative, replacing them with the true transaction when rights and obligations are not transferred in substance.

---

---

---