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
Resource Information
The item The notion of abus de droit and its potential application in fiscal matters within the EU legal order represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item The notion of abus de droit and its potential application in fiscal matters within the EU legal order represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- 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
- 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
- Label
- The notion of abus de droit and its potential application in fiscal matters within the EU legal order
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-notion-of-abus-de-droit-and-its-potential/BAEeGu7b4OE/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-notion-of-abus-de-droit-and-its-potential/BAEeGu7b4OE/">The notion of abus de droit and its potential application in fiscal matters within the EU legal order</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-notion-of-abus-de-droit-and-its-potential/BAEeGu7b4OE/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-notion-of-abus-de-droit-and-its-potential/BAEeGu7b4OE/">The notion of abus de droit and its potential application in fiscal matters within the EU legal order</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
