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Legal Pragmatism – A Useful and Adequate Explanatory Model for Danish Adjudication on Tax Avoidance?

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  • Schmidt Peter Koerver

    (PhD, Professor with special responsibilities in tax law, Copenhagen Business School, Denmark. The author is also Adjunct Professor at Norwegian School of Economics and Academic Advisor at CORIT Advisory)

Abstract

The author explores whether legal pragmatism may function as a useful and adequate explanatory model for the case law on tax avoidance unfolding in the Danish Supreme Court. In doing so, the underlying ideas of philosophical and legal pragmatism are initially re-visited while the general interpretational approach of the Danish judiciary is briefly outlined. Subsequently, the general approach to interpretation of Danish tax law is presented and the prevailing opinions on tax avoidance in the Danish doctrine are touched upon. This provide the necessary foundation for the following legal analysis of the Danish Supreme Courts’ case law on tax avoidance. Based on this analysis, it is concluded that legal pragmatism may actually function as a useful and adequate explanatory model for the Danish Supreme Court's case law on tax avoidance. Awareness of this pragmatic inclination may facilitate a better understanding of the Danish Supreme Court's approach in difficult cases on tax avoidance and enhance the possibilities of predicting the outcome of such cases.

Suggested Citation

  • Schmidt Peter Koerver, 2020. "Legal Pragmatism – A Useful and Adequate Explanatory Model for Danish Adjudication on Tax Avoidance?," Nordic Tax Journal, Sciendo, vol. 2020(1), pages 29-44, January.
    • Handle: RePEc:vrs:notajo:v:2020:y:2020:i:1:p:29-44:n:1
    DOI: 10.2478/ntaxj-2020-0001
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