LEADER 07038nam 22007811 450 001 9910955412903321 005 20200514202323.0 010 $a9786613340214 010 $a9781847317858 010 $a1847317855 010 $a9781472565570 010 $a1472565576 010 $a9781283340212 010 $a1283340216 010 $a9781847316561 010 $a1847316565 024 7 $a10.5040/9781472565570 035 $a(CKB)2550000000074351 035 $a(EBL)807518 035 $a(OCoLC)780425688 035 $a(SSID)ssj0000555358 035 $a(PQKBManifestationID)11385982 035 $a(PQKBTitleCode)TC0000555358 035 $a(PQKBWorkID)10519772 035 $a(PQKB)10044677 035 $a(MiAaPQ)EBC1772906 035 $a(MiAaPQ)EBC807518 035 $a(OCoLC)766418005 035 $a(UtOrBLW)bpp09256309 035 $a(MiAaPQ)EBC6165408 035 $a(Au-PeEL)EBL807518 035 $a(UtOrBLW)BP9781472565570BC 035 $a(Perlego)875614 035 $a(EXLCZ)992550000000074351 100 $a20140929d2011 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 00$aProhibition of abuse of law $ea new general principle of EU law? /$fedited by Rita de la Feria and Stefan Vogenauer 205 $a1st ed. 210 1$aOxford ;$aPortland, Oregon :$cHart Publishing,$d2011. 215 $a1 online resource (663 p.) 225 1 $aStudies of the Oxford Institute of European and Comparative Law ;$vv. 13 300 $a"... based on papers delivered at a symposium held at the University of Oxford in October 2008 under the coordinating auspices of the Centre for Business Taxation and the Institute of European and Comparative Law at Oxford."--Pref. 311 08$a9781841139388 311 08$a1841139386 320 $aIncludes bibliographical references and index. 327 $tProhibition of abuse of (European) law : the creation of a new general principle of EC Law through tax : a response -- $rPaul Farmer --$tWhat is a general principle of EU law? -- $rAnthony Arnull --$tWhat is a general principle of EU law? : a response -- $rKarsten Engsig Sørensen --$tThe abuse of rights in the civil law tradition -- $rJames Gordley --$tFitting "abuse of rights" into EU law governing the free movement of goods and services -- $rStephen Weatherill --$tFree movement of broadcasting services and abuse of law -- $rDimitrios Doukas --$tNotion of abuse and the freedom to provide services : a labour lawyer's perspective -- $rCatherine Barnard --$tSparking regulatory competition in European company law : the impact of the Centros line of case law and its concept of "abuse of law" -- $rWolf-Georg Ringe --$tSparking regulatory competition in European company law : a reponse -- $rJohn Vella --$tAbuse of law in the context of European insolvency law -- $rHorst Eidenmu?ller --$tAbuse of European insolvency law : a discussion -- $rJohn Armour --$tAbuse of rights in EU law : some reflections with particular reference to financial law -- $rTakis Tridimas --$tComments on abuse of rights in EU law -- $rPierre Schammo --$tEmsland-Sta?rke abuse of law test in the law of agriculture and free movement of goods -- $rPanos Koutrakos --$tNotion of and a general test for abuse of rights : some normative reflections -- $rJukka Snell --$tAbuse of law in EU private law : a (re-)construction from fragments -- $rAxel Metzger --$tComments on "abuse of law" in EU private law -- $rSimon Whittaker --$tRejection of abuse in international civil procedure -- $rGilles Cuniberti --$tThe discreet influence of abuse of law in international civil procedure -- $rGilles Cuniberti --$t"Prohibition of abuse of law" : a new general principle of EU law -- $rJonathan Faull --$t"Abuse of law" in the context of the free movement of workers -- $rKatja S. Ziegler --$tComments on abuse of law and the free movement of workers -- $rEleanor Spaventa --$tCitizenship of the Union : above abuse? -- $rCathryn Costello --$tSome comments on the idea of a general principle of Union law prohibiting abuses of law in the field of free movement for Union citizens -- $rMichael Dougan --$tAnatomy of tax avoidance counteraction : abuse of law in a tax context at member state and European Union level -- $rJudith Freedman --$tAbuse of law in the context of indirect taxation : from (before) Emsland-Sta?rke 1 to Halifax (and beyond) -- $rPasquale Pistone --$tAbuse of law in the context of indirect taxation : why we need the subjective intention test, when is combating abuse an obligation and other comments -- $rDennis Weber --$tCadbury Schweppes and abuse from an EU tax law perspective -- $rFrans Vanistendael --$tCadbury Schweppes and abuse : comments -- $rRichard Lyal --$tCadbury Schweppes' line of case law from the member states' perspective -- $rMichael Lang --$tCadbury Schweppes : breach, abuse justification and why they are different -- $rJulian Ghosh --$tSingle principle of abuse in European Union law : a methodological approach to rejecting a different concept of abuse in personal taxation -- $rAna Paula Dourado --$tIs there a role for a European principle prohibiting abuse of law in the field of personal taxation? : a comment -- $rEdwin Simpson --$tState aid, taxation and abuse of law -- $rTimothy Lyons --$tComments on state aid, taxation, and abuse of law -- $rConor Quigley. 330 8 $aThe Court of Justice has been alluding to 'abuse and abusive practices' for more than thirty years, but for a long time the significance of these references has been unclear. Few lawyers examined the case law, and those who did doubted whether it had led to the development of a legal principle. Within the last few years there has been a radical change of attitude, largely due to the development by the Court of an abuse test and its application within the field of taxation. In this book, academics and practitioners from all over Europe discuss the development of the Court's approach to abuse of law across the whole spectrum of European Union law, analysing the case-law from the 1970s to the present day and exploring the consequences of the introduction of the newly designated 'principle of prohibition of abuse of law' for the development of the laws of the EU and those of the Member States 410 0$aStudies of the Oxford Institute of European and Comparative Law ;$vv. 13. 606 $aLaw$zEuropean Union countries$xInterpretation and construction$vCongresses 606 $aRule of law$zEuropean Union countries$vCongresses 606 $2International law 615 0$aLaw$xInterpretation and construction 615 0$aRule of law 676 $a340.11094 686 $aPS 2420$2rvk 702 $aLa Feria$b Rita de 702 $aVogenauer$b Stefan$f1968- 801 0$bUtOrBLW 801 1$bUtOrBLW 801 2$bUkLoBP 906 $aBOOK 912 $a9910955412903321 996 $aProhibition of abuse of law$91116926 997 $aUNINA