[PDF] On Prohibition Of Abuse Of Law As A General Principle Of Eu Law eBook

Author : Rita de la Feria
Publisher : Bloomsbury Publishing
Page : 662 pages
File Size : 11,48 MB
Release : 2011-06-09
Category : Law
ISBN : 1847316565

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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.

Author : Rita de La Feria
Publisher :
Page : 636 pages
File Size : 20,44 MB
Release : 2011
Category : Law
ISBN : 9781472565570

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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.

Author : R. de la Feria
Publisher :
Page : pages
File Size : 42,85 MB
Release : 2020
Category :
ISBN :

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This editorial presents the case in favour of characterizing the principle of prohibition of abuse of law as a general principle of EU, arguing that not only does it display the key characteristics of such principles but that, following the most recent CJEU decisions, its characterization as such is now settled case law.

Author : D. Leczykiewicz
Publisher :
Page : pages
File Size : 44,71 MB
Release : 2019
Category :
ISBN :

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The article reviews EU case law on the general principle against a range of abusive tax practices, having direct effect against private parties without first being implemented by national legislation. The article argues that a principle which prohibits unspecified 'abusive practices' at a general level, capable of creating new enforcement powers, is alien to pre-existing ECJ case law; and to the extent it covers also abuses of national law, it cannot be justified on constitutional grounds. It is also incorrect to refer to it as a 'general principle', a tactic used by the Court to make the principle enforceable against a private party.The article argues that EU law in fact contains a limited set of abuse principles generating different effects, only some of which could be brought under an umbrella of a single principle.

Author : Norbert Reich
Publisher : Intersentia Uitgevers N V
Page : 244 pages
File Size : 19,78 MB
Release : 2013
Category : Law
ISBN : 9781780681764

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This study focuses on a rapidly developing, but still highly controversial, area of EU law: the emergence of general principles with constitutional relevance for EU civil law guiding its interpretation, gap filling, and legality control. The book brings to light seven principles in the case law of the Court of Justice of the European Union and in the Charter of Fundamental Rights. Principles 1, 2, and 3 on framed autonomy, protection of the weaker party, and non-discrimination are now part of substantive EU law, mainly contract law. Principle 4 on effectiveness, together with the principle of equivalence, is an "old acquaintance" of EU law and has mostly to do with procedures, but can also be extended to cover substantive and remedial matters. Principles 5 and 6 on balancing and proportionality are primarily concerned with methodological questions: the first has to do with judicial interpretation and application of EU civil law, the second with legal-political questions on the future of a (questionable) codified or optional EU civil law, in particular sales law. Finally, Principle 7 on good faith is still an emerging principle, but is gradually gaining importance. This book will allow the reader to understand and to assess the current evolution of EU civil law, in days where its autonomous character is increasingly recognized in the case law of the Court, and where the Charter is having a growing impact on its constitutional foundations.

Author : Ziegler, Katja S.
Publisher : Edward Elgar Publishing
Page : 656 pages
File Size : 33,73 MB
Release : 2022-04-22
Category : Political Science
ISBN : 1784712388

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This Research Handbook offers a comprehensive study of existing and emerging general principles of EU law by scholars from a wide range of expertise in EU law, international law, legal theory and different areas of substantive law. It explores the theory, content, role and function of general principles in EU law to better understand general principles as a mechanism for the substantive openness of the EU legal order as well as for cross-fertilization and coherence of legal orders. Their potential as a tool to manage the interaction of legal regimes and orders is a particular focal point and will make this Handbook a must-read for scholars of EU Law.

Author : Werner Haslehner
Publisher : Edward Elgar Publishing
Page : 340 pages
File Size : 35,85 MB
Release : 2020-06-26
Category : Law
ISBN : 178990577X

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This book provides a concise, practical guide to the European Union’s Anti-Tax Avoidance Directive (ATAD). Presenting unique insights into the ATAD’s five specific anti-avoidance rules, its chapters explain the background of those rules, the directive’s interactions with relevant jurisprudence, and the challenges posed to the ATAD’s interpretation and implementation in domestic law.

Author : Study Group on a European Civil Code
Publisher : sellier. european law publ.
Page : 406 pages
File Size : 16,10 MB
Release : 2008
Category : Civil law
ISBN : 3866530595

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In this volume, the Study Group and the Acquis Group present the first academic Draft of a Common Frame of Reference (DCFR). The Draft is based in part on a revised version of the Principles of European Contract Law (PECL) and contains Principles, Definitions and Model Rules of European Private Law in an interim outline edition. It covers the books on contracts and other juridical acts, obligations and corresponding rights, certain specific contracts, and non-contractual obligations. One purpose of the text is to provide material for a possible "political" Common Frame of Reference (CFR) which was called for by the European Commission's Action Plan on a More Coherent European Contract Law of January 2003.

Author : Council of Europe
Publisher : Council of Europe
Page : 402 pages
File Size : 18,54 MB
Release : 2018-04-15
Category : Political Science
ISBN : 9287198497

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The rapid development of information technology has exacerbated the need for robust personal data protection, the right to which is safeguarded by both European Union (EU) and Council of Europe (CoE) instruments. Safeguarding this important right entails new and significant challenges as technological advances expand the frontiers of areas such as surveillance, communication interception and data storage. This handbook is designed to familiarise legal practitioners not specialised in data protection with this emerging area of the law. It provides an overview of the EU’s and the CoE’s applicable legal frameworks. It also explains key case law, summarising major rulings of both the Court of Justice of the European Union and the European Court of Human Rights. In addition, it presents hypothetical scenarios that serve as practical illustrations of the diverse issues encountered in this ever-evolving field.

Author : Andrea Amatucci
Publisher : Kluwer Law International B.V.
Page : 480 pages
File Size : 48,6 MB
Release : 2012-07-01
Category : Law
ISBN : 9041142258

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With a century of solid theory behind it, tax law confronts a new reality: the weakening of the tenacious link between the sovereignty of states and taxation. Yet it is to the continuity of certain themes and principles inherent in the various national tax systems that tax law scholarship continues to look, even as it develops new principles designed to meet the expanding processes of internationalization. This completely updated collection of essays offers an expert comparative analysis, conducted by a sample of the best international tax law scholars, of the fundamental theory of tax law and of the prospects in the near future of tax legislative systems. The emphasis falls naturally on tax theory, jurisprudence, and legislative development in the Member States of the European Union (particularly in Italy, Germany, and Spain), where the process of tax harmonization has been under way for many years. The effect of these processes, via the relevant tax treaties, on the tax systems of Japan and the United States provides a secondary emphasis. Practitioners and academics in tax law will find in this book an invaluable understanding of the challenges that tax law theory strives to meet at this crucial moment in economic history. The essays present a full and reliable exposition of the current theoretical approaches adopted by the various schools of thought in the field, as well as of the main contributions of jurisprudence.