| Description |
1 online resource (663 pages) |
| Series |
Studies of the OIECL |
|
Studies of the OIECL
|
| Contents |
De La Feria and Vogenauer_EB657 Prohibition of Abuse of Law 9781847316561; De La Feria and Vogenauer_EB647 Prohibition of Abuse of Law 9781847316561.pdf; Prelims; Preface; Foreword; Contents; Contributors; Part 1. Introduction. Introducing the Principle of Prohibition of Abuse of Law; Part 2. The Framework: General Principles of EU Law and the Prohibition of Abuse; Chapter 1. Prohibition of Abuse of (European) Law: The Creation of a New General Principle of EU Law through Tax: A Response; Chapter 2. What is a General Principle of EU Law? |
|
Chapter 3. What is a General Principle of EU Law? A ResponseChapter 4. The Abuse of Rights in the Civil Law Tradition; Part 3. The Origins: Free Movement of Services; Chapter 5. Fitting 'Abuse of Rights' into EU Law Governing the Free Movement of Goods and Services; Chapter 6. Free Movement of Broadcasting Services and Abuse of Law; Chapter 7. The Notion of Abuse and the Freedom to Provide Services: A Labour Lawyer's Perspective; Part 4. The Development: Freedom of Establishment, Company Law and Competition Law |
|
Chapter 8. Sparking Regulatory Competition in European Company Law: The Impact of the Centros Line of Case Law and its Concept of 'Abuse of Law'Sparking Regulatory Competition in European Company Law: A Response; Chapter 10. Abuse of Law in the Context of European Insolvency Law; Chapter 11. Abuse of European Insolvency Law? A Discussion; Chapter 12. Abuse of Rights in EU Law: Some Reflections with Particular Reference to Financial Law; Chapter 13. Comments on Abuse of Rights in EU Law; Part 5. The Test: Free Movement of Goods and Common Agricultural Policy |
|
Chapter 14. The Emsland-Starke Abuse of Law Test in the Law of Agriculture and Free Movement of GoodsChapter 15. The Notion of and a General Test for Abuse of Rights: Some Normative Reflections; Part 6. The Unknown: Private Law and International Civil Procedure; Chapter 16. Abuse of Law in EU Private Law: A (Re- )Construction from Fragments; Chapter 17. Comments on 'Abuse of Law' in European Private Law; Chapter 18. The Rejection of Abuse in International Civil Procedure; Chapter 19. The Discreet Influence of Abuse of Law in International Civil Procedure |
|
Part 7. The Exceptions? Free Movement of Workers and CitizenshipChapter 20. 'Prohibition of Abuse of Law': A New General Principle of EU Law; Chapter 21. 'Abuse of Law' in the Context of the Free Movement of Workers; Chapter 22. Comments on Abuse of Law and the Free Movement of Workers; Chapter 23. Citizenship of the Union: Above Abuse?; Chapter 24. Some Comments on the Idea of a General Principle of Union Law Prohibiting Abuses of Law in the Field of Free Movement for Union Citizens; Part 8. The Confirmation? Tax Law |
| Summary |
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 |
| Notes |
Chapter 25. The Anatomy of Tax Avoidance Counteraction: Abuse of Law in a Tax Context at Member State and European Union Level |
|
Print version record |
| Subject |
Law -- European Union countries -- Interpretation and construction -- Congresses
|
|
Rule of law -- European Union countries -- Congresses
|
|
International law.
|
|
LAW -- Essays.
|
|
LAW -- General Practice.
|
|
LAW -- Jurisprudence.
|
|
LAW -- Paralegals & Paralegalism.
|
|
LAW -- Practical Guides.
|
|
LAW -- Reference.
|
|
Law -- Interpretation and construction
|
|
Rule of law
|
|
European Union countries
|
| Genre/Form |
Conference papers and proceedings
|
| Form |
Electronic book
|
| Author |
De La Feria, Rita
|
| ISBN |
9781847316561 |
|
1847316565 |
|
1283340216 |
|
9781283340212 |
|
9781847317858 |
|
1847317855 |
|
