Abuse of rights in Community law: A principle of substance or merely rhetoric?

Karsten Engsig Sørensen

59 citations0/0 files storedCommon Market Law Review

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European and International Law Studies European Law and Migration EU Law and Policy Analysis

Abstract

Artiklen analyserer EF-Domstolens praksis omkring misbrug af rettigheder, med henblik på at afgrænse i hvilke situationer medlemsstaterne kan gøre brug af denne undtagelse. Udgivelsesdato: APR

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2008Prohibition of abuse of (Community) law: The creation of a new general principle of EC law through tax 2020Danish Cases on the Use of Holding Companies for Cross-Border Dividends and Interest – A New Test to Disentangle Abuse from Real Economic Activity?2019The ECJ’s Decisions in the Danish “Beneficial Ownership” Cases: Impact on the Reaction to Tax Avoidance in the European Union 2012The Principle of Prevention of (Direct Tax) Abuse: Scope and Legal Nature – Remarks on the 3M Italia Case

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