The subject of the book "General Provisions Against Tax Avoidance in International and European Tax Law" is an issue of particular importance in the context of the modern globalized tax environment and the continuous developments in the field of tax law at a global level.

The book deals on the one hand with the issue of the observed trend at the international and supranational level to establish general provisions against tax avoidance and tax abuse in tax law to combat related phenomena, and on the other hand with the issue of introducing general anti-avoidance rules, alongside specific provisions, into various national tax laws, including the Greek law, whose general rule against tax avoidance, introduced under the Tax Procedure Code, prompted the elaboration of this study.

The monograph aims to examine the issues arising from the introduction of general anti-avoidance provisions into national tax legislative frameworks from the perspective of the legal consequences they entail, their interaction with specific targeted anti-abuse clauses, and their effectiveness in achieving the desired goal of curbing tax avoidance. Furthermore, through a comparative review with analogous provisions against tax avoidance in the tax systems of various states, it seeks to identify any weaknesses in the relevant rules, study their interpretation methods by courts, and conduct a comprehensive evaluation of the established legal framework in terms of functionality, so as to propose appropriate improvements towards further strengthening the regulatory framework against tax avoidance.

The book revolves specifically around two main axes, which consist of the operation of general anti-avoidance provisions in light of international tax law and European tax law against tax abuse. Additionally, it attempts to analyze, among other things, the key issues that arise.

The book consists of an introductory chapter, two parts of development, conclusions, and thoughts instead of an epilogue. It contains numerous references to Greek and foreign literature, including relevant online sites, and is complemented by a thematic alphabetical index.