The Resource Halifax plc and Others v Commissioners of Customs & Excise : the ECJ applies the abuse of rights doctrine in VAT cases

Halifax plc and Others v Commissioners of Customs & Excise : the ECJ applies the abuse of rights doctrine in VAT cases

Label
Halifax plc and Others v Commissioners of Customs & Excise : the ECJ applies the abuse of rights doctrine in VAT cases
Title
Halifax plc and Others v Commissioners of Customs & Excise : the ECJ applies the abuse of rights doctrine in VAT cases
Creator
Subject
Language
eng
Summary
This case note discusses the abuse of law on the Continent: fraus legis in the Netherlands, the facts in Halifax, the Opinion of AG Poiares Maduro, the judgment, a comparison with fraus legis, the abuse of rights in other harmonised areas, and the principle of abuse of rights ("abus de droit") and freedom of movement
Citation source
In: British tax review. - London. - (2006),
http://library.link/vocab/creatorName
  • Douma, S.C.W
  • Engelen, F.A
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • abuse of rights
  • tax avoidance
  • VAT
  • fundamental freedoms
Label
Halifax plc and Others v Commissioners of Customs & Excise : the ECJ applies the abuse of rights doctrine in VAT cases
Instantiates
Publication
Label
Halifax plc and Others v Commissioners of Customs & Excise : the ECJ applies the abuse of rights doctrine in VAT cases
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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