ABSTRACT
Taxation is known as a dynamic, competitive, and multidisciplinary field of interest for scholars, researchers and practitioners of law, economics, and public policies. The present research on taxation trends at the global level, generally, and in the EU, particularly, aims at identifying the actual means to overcome the restrictions derived from the connection between sovereignty and taxation methods for limiting/eliminating tax avoidance. Regarding the legitimate justification of the tax avoidance conduct, the European doctrine is split in two groups. First group includes authors/researchers who consider that tax avoidance is illegal, and it is usually identical to tax evasion, being itself a conduct that is not in accordance with the spirit of law. The second group includes the ones considering that tax avoidance is permitted, as it is the result of the lack of clarity of law, so if the law is not precise in forbidding a conduct, that conduct is allowed.
