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Prohibition of Abuse of Law : a New General Principle of EU Law?.
The Court of Justice has been alluding to 'abuse and abusive practices' for more than thirty years, but for a long time the significance of these references has been unclear. Few lawyers examined the case law, and those who did doubted whether it had led to the development of a legal princ...
| Clasificación: | Libro Electrónico |
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| Autor principal: | |
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| Formato: | Electrónico eBook |
| Idioma: | Inglés |
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Oxford :
Hart,
2011.
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| Colección: | Studies of the OIECL.
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| Temas: | |
| Acceso en línea: | Texto completo |
| Sumario: | The Court of Justice has been alluding to 'abuse and abusive practices' for more than thirty years, but for a long time the significance of these references has been unclear. Few lawyers examined the case law, and those who did doubted whether it had led to the development of a legal principle. Within the last few years there has been a radical change of attitude, largely due to the development by the Court of an abuse test and its application within the field of taxation. In this book, academics and practitioners from all over Europe discuss the development of the Court's approach to abuse of. |
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| Notas: | Chapter 25. The Anatomy of Tax Avoidance Counteraction: Abuse of Law in a Tax Context at Member State and European Union Level. |
| Descripción Física: | 1 online resource (663 pages). |
| ISBN: | 9781847316561 1847316565 1283340216 9781283340212 9781847317858 1847317855 |