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The Swedish Competition Authority decides that the practice of excluding suppliers from ‘tax havens’ is incompatible with EU law (Municipality of Kalmar)

I. Introduction OECD's list of uncooperative tax havens has become the world's shortest black list, only two small islands in Pacific being listed as uncooperative tax havens. The use of legal methods to modify a corporation's financial situation in order to lower the amount of corporate tax owed is a form of tax avoidance. This practice differs from tax evasion, which is illegal The eventuality of transferring profits obtained by private undertakings from activities that can be associated in any way with public resources on the pursuit of tax avoidance, even if the pursuit is attained by legal methods is a sensitive matter in Sweden. The possibility to reduce the fiscal burden is deemed as constituting an illegitimate competitive advantage by the contracting authority of Kalmar.

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Emanuela Matei, The Swedish Competition Authority decides that the practice of excluding suppliers from ‘tax havens’ is incompatible with EU law (Municipality of Kalmar), 6 March 2013, e-Competitions Bulletin March 2013, Art. N° 51267

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