Prohibition of Abuse of Law': A New General Principle of EC Law?

de la Feria, Rita (2008) Prohibition of Abuse of Law': A New General Principle of EC Law? In: Joint Symposium of the Centre for Business Taxation and the Institute of European and Comparative Law, University of Oxford, October 2008, Centre for Business Taxation, University of Oxford.

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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 developments within the field of tax. This paper analyses the evolution of the Court’s case law on abuse, from the first cases on free movement of services, to the latest rulings on taxation. It then considers whether the case law developed by the Court, on what has been designated as “prohibition of abuse of law”, does indeed amount to a new general principle of Community law.

Item Type: Conference or Workshop Item (Paper)
Keywords: corporate taxation; European Union
Subject(s): Taxation
Centre: Oxford University Centre for Business Taxation
Date Deposited: 29 Aug 2012 09:44
Last Modified: 23 Oct 2015 14:07

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