{"@context":"https://schema.org","@type":"DefinedTerm","name":"tax abuse","description":"A freight forwarder faces an audit: the allegation is that invoices for non-existent transport services were used to claim improper input VAT deductions—a textbook case of tax abuse. The term refers to the unlawful or improper exploitation of tax provisions to reduce a liability below what is legally owed. Tax authorities distinguish between outright tax evasion—active concealment of income or assets—and aggressive tax planning that technically exploits loopholes while contradicting the purpose ","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/tax-abuse","inLanguage":"en","dateModified":"2026-06-26T17:15:12.253825","citation":"https://de.wikipedia.org/wiki/Steuerhinterziehung","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/tax-abuse","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"tax abuse · A freight forwarder faces an audit: the allegation is that invoices for non-existent transport services were used to claim improper input VAT deductions—a textbook case of tax abuse. · Quelle: https://de.wikipedia.org/wiki/Steuerhinterziehung"}