Published June 2011 (Hart Publishing)
ISBN: 9781841139388. Hardback, 662 pages.
Description
Edited by Rita de la Feria and Stefan Vogenauer
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.
Rita de la Feria is Senior Research Fellow at the Oxford University Centre for Business Taxation, Faculty member of the Saïd Business School and Associate of the Law Faculty at the University. 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.
