Akademibokhandeln
Rita de la Feria, Stefan Vogenauer - Prohibition of Abuse of Law, Inbunden

Inbunden, Engelska, 2011

Del i serien Studies of the Oxford Institute of European and Comparative Law

Prohibition of Abuse of Law

A New General Principle of EU Law?

Av Rita de la Feria, Stefan Vogenauer

2869 kr

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Beskrivning
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 law across the whole spectrum of European Union law, analysing the case-law from the 1970s to the present day and exploring the consequences of the introduction of the newly designated 'principle of prohibition of abuse of law' for the development of the laws of the EU and those of the Member States.
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Rita de la Feria is Professor of Tax Law at the Durham Law School, University of Durham, UK, and Programme Director at the Oxford University Centre for Business Taxation, UK.Stefan Vogenauer is Professor of Comparative Law at the University of Oxford, a Fellow of Brasenose College and Director of the Oxford Institute of European and Comparative Law.

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… this book provides an excellent analysis of the status of the principle of prohibition of abuse of law under EU law. It explores the consequences of the possible introduction of such a general principle on the development of EU law and Member State laws. It brings into the discussion ideas and arguments that in some cases were subsequently validated by the CJEU. The interdisciplinary nature of the book together with the wealth of material it includes make it truly unique—an invaluable source of reference for future discussions.

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