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Prohibition of Abuse of Law: A New General Principle of EU Law? de Rita de la Feria

Prohibition of Abuse of Law: A New General Principle of EU Law?: Studies of the Oxford Institute of European and Comparative Law

Editat de Rita de la Feria, Professor Stefan Vogenauer
en Limba Engleză Hardback – 8 iun 2011
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.
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Specificații

ISBN-13: 9781841139388
ISBN-10: 1841139386
Pagini: 662
Dimensiuni: 156 x 234 x 41 mm
Greutate: 1.27 kg
Ediția:New.
Editura: Bloomsbury Publishing
Colecția Hart Publishing
Seria Studies of the Oxford Institute of European and Comparative Law

Locul publicării:London, United Kingdom

Notă biografică

Rita de la Feria is Professor of Tax Law at the Durham Law School, University of Durham, UK, and Programme Director at the Oxford University Centre for Business Taxation, UK.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.

Cuprins

I IntroductionIntroducing the Principle of Prohibition of Abuse of LawRita de la Feria xvII The Framework: General Principles of EU Law and the Prohibition of Abuse1 Prohibition of Abuse of (European) Law: The Creation of a New General Principle of EC Law through Tax: A ResponsePaul Farmer 2 What is a General Principle of EU Law?Anthony Arnull 3 What is a General Principle of EU Law? A ResponseKarsten Engsig Sørensen 4 The Abuse of Rights in the Civil Law TraditionJames Gordley III The Origins: Free Movement of Services5 Fitting 'Abuse of Rights' into EU Law Governing the Free Movement of Goods and ServicesStephen Weatherill 6 Free Movement of Broadcasting Services and Abuse of LawDimitrios Doukas 7 The Notion of Abuse and the Freedom to Provide Services: A Labour Lawyer's PerspectiveCatherine Barnard IV The Development: Freedom of Establishment, Company Law and Competition Law8 Sparking Regulatory Competition in European Company Law: The Impact of the Centros Line of Case Law and its Concept of 'Abuse of Law'Wolf-Georg Ringe 9 Sparking Regulatory Competition in European Company Law: A ResponseJohn Vella 10 Abuse of Law in the Context of European Insolvency LawHorst Eidenmüller 11 Abuse of European Insolvency Law? A DiscussionJohn Armour 12 Abuse of Rights in EU Law: Some Reflections with Particular Reference to Financial LawTakis Tridimas 13 Comments on Abuse of Rights in EU LawPierre Schammo V The Test: Free Movement of Goods and Common Agricultural Policy14 The Emsland-Stärke Abuse of Law Test in the Law of Agriculture and Free Movement of GoodsPanos Koutrakos 15 The Notion of and a General Test for Abuse of Rights: Some Normative ReflectionsJukka Snell VI The Unknown: Private Law and International Civil Procedure16 Abuse of Law in EU Private Law: A (Re-)Construction from FragmentsAxel Metzger 17 Comments on 'Abuse of Law' in European Private LawSimon Whittaker 18 The Rejection of Abuse in International Civil ProcedureAdrian Briggs 19 The Discreet Influence of Abuse of Law in International Civil ProcedureGilles Cuniberti VII The Exceptions? Free Movement of Workers and Citizenship20 'Prohibition of Abuse of Law': A New General Principle of EU LawJonathan Faull 21 'Abuse of Law' in the Context of the Free Movement of WorkersKatja S Ziegler 22 Comments on Abuse of Law and the Free Movement of WorkersEleanor Spaventa 23 Citizenship of the Union: Above Abuse?Cathryn Costello 24 Some Comments on the Idea of a General Principle of Union Law Prohibiting Abuses of Law in the Field of Free Movement for Union CitizensMichael Dougan VIII The Confirmation? Tax Law25 The Anatomy of Tax Avoidance Counteraction: Abuse of Law in a Tax Context at Member State and European Union LevelJudith Freedman 26 Abuse of Law in the Context of Indirect Taxation: From (Before) Emsland-Stärke 1 to Halifax (and Beyond)Pasquale Pistone 27 Abuse of Law in the Context of Indirect Taxation: Why We Need the Subjective Intention Test, When is Combating Abuse an Obligation and Other CommentsDennis Weber 28 Cadbury Schweppes and Abuse from an EU Tax Law PerspectiveFrans Vanistendael 29 Cadbury Schweppes and Abuse: CommentsRichard Lyal 30 Cadbury Schweppes' Line of Case Law from the Member States' PerspectiveMichael Lang 31 Cadbury Schweppes: Breach, Abuse Justification and Why They Are DifferentJulian Ghosh 32 A Single Principle of Abuse in European Union Law: A Methodological Approach to Rejecting a Different Concept of Abuse in Personal TaxationAna Paula Dourado 33 Is There a Role for a European Principle Prohibiting Abuse of Law in the Field of Personal Taxation? A CommentEdwin Simpson 34 State Aid, Taxation and Abuse of LawTimothy Lyons 35 Comments on State Aid, Taxation and Abuse of LawConor Quigley IX Conclusion35 The Prohibition of Abuse of Law: An Emerging General Principle of EU LawStefan Vogenauer

Recenzii

. this book provides an excellent analysis of the status of the principle of prohibition of abuse of law under EU law. It explores the consequences of the possible introduction of such a general principle on the development of EU law and Member State laws. It brings into the discussion ideas and arguments that in some cases were subsequently validated by the CJEU. The interdisciplinary nature of the book together with the wealth of material it includes make it truly unique-an invaluable source of reference for future discussions.
The book has two particular merits. First, it is the result of a truly interdisciplinary debate bringing together EU lawyers, tax lawyers and comparative lawyers with different interests, perspectives and areas of expertise...A second strength is that the various contributions do not only examine the most recent milestone cases of the ECJ with regard to abuse of rights, but also carry out a thorough retrospective analysis from the 1970s until today...As a result of these two main merits, the book follows a clear and coherent structure....the book under review can without doubt be qualified as the first comprehensive standard work on the topic of abuse of rights in EU law. The book is truly innovating, since it offers for the first time a coherent and integrated interdisciplinary study of the concept of abuse of rights at the EU level. Moreover, the views and suggestions offered in the book will undeniably serve as an important source of inspiration for future discussions on abuse of rights.
The book is of great interest to scholars of EU law, private international law and taxation, as well as national legislatures and practitioners in all of these areas. The red thread that connects the various instances of prohibition of abuse, making it possible to gain an overview of the emerging principle, could only be spun by bringing together researchers from different areas, complementing each other's presentations, and thus allowing for true, in-depth comparative research, for which the editors deserve to be commended.

Descriere

The essays in this book consider the development of the Court's approach to abuse of law across the whole spectrum of European Union law.