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Abuse of rights in Community law: A principle of substance or merely rhetoric?
0 references·4 citing·9 second hop
Abuse of rights in Community law: A principle of substance or merely rhetoric? (2006)Abuse of rights in Community law: A princ…Danish Cases on the Use of Holding Companies for Cross-Border Dividends and Interest – A New Test to Disentangle Abuse from Real Economic Activity? (2020)Danish Cases on the Use of Ho…The ECJ’s Decisions in the Danish “Beneficial Ownership” Cases: Impact on the Reaction to Tax Avoidance in the European Union (2019)The ECJ’s Decisions in the Da…The Principle of Prevention of (Direct Tax) Abuse: Scope and Legal Nature – Remarks on the 3M Italia Case (2012)The Principle of Prevention o…Prohibition of abuse of (Community) law: The creation of a new general principle of EC law through tax (2008)Prohibition of abuse of (Comm…On the Border of Abuse – The Jurisprudence of the European Court of Justice on Circumvention, Fraud and Other Misuses of Community Law (2000)The Nature of the Firm (1937)Vertical Integration, Appropriable Rents, and the Competitive Contracting Process (1978)The Costs and Benefits of Ownership: A Theory of Vertical and Lateral Integration (1986)Beneficial Ownership: Current Trends (2010)Risk-management and rule-compliance: Decision-making in hazardous industries (2010)Abuse of Law in European Tax Law: An Overview and Some Recent Trends in the Direct and Indirect Tax Case Law of the ECJ – Part 1 (2013)On the Structure of Legal Principles (2000)Towards a Homogeneous Theory of Abuse in EU (Direct) Tax Law (2012)
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  • 2008Prohibition of abuse of (Community) law: The creation of a new general principle of EC law through tax47 cited
  • 2020Danish Cases on the Use of Holding Companies for Cross-Border Dividends and Interest – A New Test to Disentangle Abuse from Real Economic Activity?16 cited
  • 2019The ECJ’s Decisions in the Danish “Beneficial Ownership” Cases: Impact on the Reaction to Tax Avoidance in the European Union13 cited
  • 2012The Principle of Prevention of (Direct Tax) Abuse: Scope and Legal Nature – Remarks on the 3M Italia Case10 cited

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