As the translated names necessarily imply, the key is an intention to displace the normal operation of the legal system.
Almost all states operate a collection system for taxation revenues within a framework of law that is enforced by independent courts.
Nevertheless, a taxpayer who organises affairs to exploit a loophole in the law to avoid the incidence of tax liability will usually be permitted to do so.
The policies underpinning such laws are so fundamental to the culture of a state that they acquire mandatory status (see nullity).
An early case in France (under the civil law system), known as the Princess Bauffremont Affair decided by the Cour de cassation in 1878 [Civ.
Also, the courts will examine the entire context for any series of transactions that seeks to avoid the operation of law.