[PDF] Prohibition Of Abusive Practices As A General Principle Of Eu Law eBook

Author : Rita de la Feria
Publisher : Bloomsbury Publishing
Page : 662 pages
File Size : 14,1 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 : D. Leczykiewicz
Publisher :
Page : pages
File Size : 33,65 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 : Rita de La Feria
Publisher :
Page : 636 pages
File Size : 40,79 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 : 21,26 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 : Werner Haslehner
Publisher : Edward Elgar Publishing
Page : 340 pages
File Size : 41,46 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 : Ziegler, Katja S.
Publisher : Edward Elgar Publishing
Page : 656 pages
File Size : 22,18 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 : Rita de la Feria
Publisher : Bloomsbury Publishing
Page : 532 pages
File Size : 17,80 MB
Release : 2011-06-09
Category : Law
ISBN : 1847317855

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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 : Hanne S. Birkmose
Publisher : Kluwer Law International B.V.
Page : 532 pages
File Size : 19,38 MB
Release : 2019-09-05
Category : Law
ISBN : 9403508957

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Whether the corporate form is used to avoid liabilities or cover illegal acts, or whether abuse is practised to obtain certain advantages, the subject of this first-ever in-depth survey and analysis garners more attention every day – both in legal literature and in popular media. Taken together, the authoritative contributions in this book clearly and comprehensively reveal typical situations where abuse may take place and how company law and other areas of law have tackled these incidents and practices in a variety of key jurisdictions. Focusing on Europe but with global implications, the topics raised include the following: how group structures may be used by multinational enterprises to escape regulation and avoid taxation; whether the decision to incorporate a company in a particular jurisdiction may be abusive; companies set up for the purpose of money laundering; letterbox companies formed as a front to allow a company to benefit from one legal regime and avoid others; ex post transfers of seats such as cross-border mergers and conversions; when the use of phoenix companies may constitute an abuse of the corporate form; how corporate mobility is used to circumvent worker participation; and how online company formation and technological innovation may foster abuse. This book helps to explain how the line is drawn between abuse and (creative) use of the corporate form. Remedies covered include restricting the use of bearer shares, setting minimum capital requirements, piercing the corporate veil, ensuring transparency of beneficial ownership, using insolvency law to lodge claims against directors and shareholders and recover assets, and applying the general principle prohibiting abuse. There is no other book on the market focusing on abuse of companies and giving such a comprehensive analysis of the topic. Practitioners will get guidelines on how to avoid becoming involved in activities that may constitute abuse and how to address instances where abuse has occurred, and interested academics, legislators, and enforcement authorities in Europe and beyond will find this book’s perspectives invaluable.

Author : Dēmētrēs I. Liakopoulos
Publisher :
Page : pages
File Size : 10,19 MB
Release : 2019
Category : Law
ISBN : 9781600424779

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The Court of Justice of the European Union (EU) has long contributed to the concept of abuse of law. In The Different Forms of Abuse of Law and Process in the European Union, Prof. Dimitris Liakopoulos presents his research regarding the functionality of the fight against abuse as a legal technique through a comparison of alternative techniques. Through this research, Liakopoulos provides a thorough understanding of the legal meaning and operation of the prohibition on the abuse of rights in the EU. The book also reviews how it may be used as a legal technique either to exclude the application of EU law or to deny the right attributed by EU law where abusive behavior by a private individual is found. The book concludes with an analysis of the abuse process in the criminal sector and in the common law system, with special consideration of the system in the United States. Looking at the Anglo-Saxon system, the overall theoretical abuse of process is based on the principle of fairness: If a fair trial cannot take place, or if it would be unfair to continue a criminal trial against anyone, we would be facing a "false" process. After all, the accused is no longer in a position to exercise his faculties and rights fully and to continue would be an outrage against the moral integrity of the system. The Different Forms of Abuse of Law and Process in the European Union provides paradigm-shifting answer to the question: Does the practice surpass the theory?

Author : Norbert Reich
Publisher : Intersentia Uitgevers N V
Page : 244 pages
File Size : 10,4 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.