Sham, colourable and falsely attributed transactions: law evaison as a cognitive deformation of fictitious transaction

Abstract

This article studies fictitious transactions as a type of abuse of law, both as a whole and in varieties. The immediate goal, however, is to demonstrate that this transaction has the same identity as those which are routinely used to illustrate “law-evasion” (a legally separated doctrine within the “abuse of law” regime). The author tries to unveil cognitive reasons for this aberration. The author shows approaches of law enforcement.

Keywords:

abuse of law, colourable and sham transactions, law evasion