The Resource Halifax and Cadbury Schweppes : one single European theory of abuse in tax law?

Halifax and Cadbury Schweppes : one single European theory of abuse in tax law?

Label
Halifax and Cadbury Schweppes : one single European theory of abuse in tax law?
Title
Halifax and Cadbury Schweppes : one single European theory of abuse in tax law?
Creator
Subject
Language
eng
Summary
This article discusses the concept of abuse developed by the European Court of Justice in the Halifax and Cadbury Schweppes cases. Both cases deal with the concept of abuse not from a national point of view, but from the point of view of EU law: the Sixth VAT Directive in Halifax, and the EU Treaty freedoms in Cadbury Schweppes. The article considers the two cases, abuse of EU law in taxation, proportionality of anti-abuse provisions, impact of Cadbury Schweppes, and compares the two anti-abuse doctrines
Citation source
In: EC tax review. - London. - Vol. 15 (2006), no. 4 ; p. 192-195
http://library.link/vocab/creatorName
Vanistendael, F.J.G.M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • EU tax law
  • abuse of law
  • proportionality
Label
Halifax and Cadbury Schweppes : one single European theory of abuse in tax law?
Instantiates
Publication
Label
Halifax and Cadbury Schweppes : one single European theory of abuse in tax law?
Publication

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