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Prohibition of abuse of (Community) law: the creation of a new general principle of EC law through tax

Abstract:

The Court of Justice has been alluding to abuse and abusive practices in its rulings for more than thirty years.For a long time however the significance of these references was unclear. Not many commentators delved into this issue, and the few that did doubted whether the references by the Court to abuse amounted to the development of a general Community principle of abuse of law. This state of affairs has changed radically within the last few years, largely due to jurisprudential development...

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Rita de la Feria More by this author
Publication date:
2008
URN:
uuid:db8aaff5-8b3f-407f-8381-3cea2f7ca1d6
Local pid:
oai:eureka.sbs.ox.ac.uk:336

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