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          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.
                            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                              Provisions expressly mentioned in the judgment/order text.

                                  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.


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