The Resource The notion of abus de droit and its potential application in fiscal matters within the EU legal order

The notion of abus de droit and its potential application in fiscal matters within the EU legal order

Label
The notion of abus de droit and its potential application in fiscal matters within the EU legal order
Title
The notion of abus de droit and its potential application in fiscal matters within the EU legal order
Creator
Subject
Language
eng
Summary
Deals with the decision of the London Tribunal Centre in the case of Halifax plc et al v. The Commissioner of Customs & Excise. Considers in some detail the place that the French "abus de droit" concept has in the EU legal order and in the United Kingdom
Citation source
In: The EC tax journal. - London. - Vol. 5 (2001),
http://library.link/vocab/creatorName
Harris, P.A. (Peter)
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • case law
  • abuse of law
  • tax fraud
  • VAT
Label
The notion of abus de droit and its potential application in fiscal matters within the EU legal order
Instantiates
Publication
Label
The notion of abus de droit and its potential application in fiscal matters within the EU legal order
Publication

Library Locations

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      52.3736660 4.9336932
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