prohibition of abuse of law a new general principle of eu law

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Prohibition Of Abuse Of Law

Author : Rita de la Feria
ISBN : 9781847317858
Genre : Law
File Size : 49. 67 MB
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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.

Abuse Of Eu Law And Regulation Of The Internal Market

Author : Alexandre Saydé
ISBN : 9781782254034
Genre : Law
File Size : 63. 10 MB
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How can the concept of abuse of European Union law ? which can be defined as undesirable choice of law artificially made by a private citizen ? generate so much disagreement among equally intelligent individuals? Seeking to transcend the classical debate between its supporters and adversaries, the present study submits that the concept of abuse of EU law is located on three major fault-lines of EU law, which accounts for the well-established controversies in the field. The first fault-line, which is common to all legal orders, opposes legal congruence (the tendency to yield equitable legal outcomes) to legal certainty (the tendency to yield predictable legal outcomes). Partisans of legal congruence tend to advocate the prohibition of abuses of law, whereas partisans of legal certainty tend to oppose it. The second fault-line is specific to EU law and divides two conceptions of the regulation of the internal market. If economic integration is conceived as the promotion of cross-border competition among private businesses (the paradigm of 'regulatory neutrality'), choices of law must be proscribed as abusive, for they distort business competition. But if economic integration is intended to promote competition among Member States (the paradigm of 'regulatory competition'), choices of law by EU citizens represent a desirable process of arbitrage among national laws. The third and final fault-line corresponds to the tension between two orientations of the economic constitution of the European Union, namely the fear of private power and the fear of public power. Those who fear private power most tend to endorse the prohibition of abuses of law, whereas those who fear public power most tend to reject it. Seen in this way, the concept of abuse of EU law offers a forum in which fundamental questions about the nature and function of EU law can be confronted and examined in a new light. In May 2013, the thesis that this book was based on won the First Edition of the European Law Faculties Association Award for Outstanding Doctoral Thesis.

Cases Materials And Text On European Law And Private Law

Author : Arthur Hartkamp
ISBN : 9781509911899
Genre : Law
File Size : 60. 50 MB
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This Casebook deals with the horizontal effects of EU law, which is to say its effects on relationships between individuals. To a large extent, these effects have been created by the Court of Justice of the European Union (CJEU) on the basis of the European Treaties. The main focus of the Casebook is on the developments relating to primary EU law and their influence on national private law. It studies instances where EU primary law has already directly or indirectly influenced the case law in the Member States, or where it is expected to do so soon. Compared to the well-known impact of EU directives on private law, these developments concerning primary EU law are hardly noted by private lawyers and perhaps not sufficiently explained by scholars of EU law. Therefore the book makes an important contribution to scholarship and education. This book highlights developments in the areas of competition law, fundamental freedoms, non-discrimination, general principles of EU law, ex officio application of provisions of EU law and implementation of directives, including harmonious interpretation and Francovich liability. In its analysis of the ways in which EU law interacts with private law, the book will be an invaluable resource to students, practitioners and academics of EU private law.

Ecj Recent Developments In Value Added Tax

Author : Michael Lang
ISBN : 9783709405024
Genre : Law
File Size : 68. 41 MB
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Value Added Tax – a thorough analysis Given the ever increasing importance of indirect taxation as a source of revenue for governments, and the increasing complexity of legal framework as well as the increasing number of countries adopting indirect taxation, it is highly important to closely watch how the law is actually applied in practice. The main driving force in this area is undoubtedly the European Court of Justice. This book offers a thorough analysis but also keeps track of the ongoing developments in this area. It analyses selected topics (e.g. abuse and anti-avoidance measures, taxable base and rates, treatment of Public Bodies, exemptions, and deductions) by looking at the most important and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government representatives and tax practitioners, have given their input and helped to put together what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.

The Principle Of Mutual Recognition In Eu Law

Author : Christine Janssens
ISBN : 9780191653889
Genre : Law
File Size : 87. 48 MB
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Examining the principle of mutual recognition in the EU legal order, this book takes a cross-policy approach to focus on the principle in the internal market and in the criminal justice area. It asks whether the principle of mutual recognition, as developed in relation to the free movement provisions (internal market), can equally be applied in judicial cooperation in criminal matters (the area of freedom, security, and justice), and if such a cross-policy application is desirable. Divided into three parts, the book first looks at the way this principle functions in the internal market. Part II examines how the principle works in judicial cooperation in criminal matters, with the final part answering the book's central questions. In each part, further related questions are asked: What is the object of the principle of mutual recognition? Who are the main actors involved? How does the mechanism of mutual recognition operate (with an emphasis on the existing limits to mutual recognition)? How does mutual recognition relate to harmonization and to mutual trust? What is the relevance of equivalence requirements and the distribution of competence between the home (issuing) State and the host (executing) State? What are the main characteristics of the principle of mutual recognition? And is it a workable principle? Through an in-depth analysis of the relevant Treaty provisions, EU legislation, EU case law, and EU policy documents, the book comes to the conclusion that a cross-policy application of the principle of mutual recognition is both feasible and desirable.

The Law Of Corporate Finance General Principles And Eu Law

Author : Petri Mäntysaari
ISBN : 9783642030598
Genre : Law
File Size : 79. 76 MB
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1.1 Cash Flow, Risk, Agency, Information, Investments The first volume dealt with the management of: cash flow (and the exchange of goods and services); risk; agency relationships; and information. The firm m- ages these aspects by legal tools and practices in the context of all commercial transactions. The second volume discussed investments. As voluntary contracts belong to the most important legal tools available to the firm, the second volume provided an - troduction to the general legal aspects of generic investment contracts and p- ment obligations. This volume discusses funding transactions, exit, and a particular category of decisions raising existential questions (business acquisitions). Transactions which can be regarded as funding transactions from the perspective of a firm raising the funding can be regarded as investment transactions from the perspective of an - vestor that provides the funding. Although the perspective chosen in this volume is that of a firm raising funding, this volume will simultaneously provide infor- tion about the legal aspects of many investment transactions. 1.2 Funding, Exit, Acquisitions Funding transactions are obviously an important way to manage cash flow. All - vestments will have to be funded in some way or another. The firm’s funding mix will also influence risk in many ways. Funding. The most important way to raise funding is through retained profits and by using existing assets more efficiently. The firm can also borrow money from a bank, or issue debt, equity, or mezzanine securities to a small group of - vestors.

Commentary On The Unidroit Principles Of International Commercial Contracts Picc

Author : Stefan Vogenauer
ISBN : STANFORD:36105134432546
Genre : Law
File Size : 88. 66 MB
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This book is an article by article commentary of the UNIDROIT Principles on international commercial contracts, the most important set of rules which parties to an international contract can choose to govern their agreement. The UNIDROIT Principles have been elaborated by an international team of distinguished practitioners and academics on the basis of the rules of contracts law that are common or at least acceptable to all national legal orders. This Commentaryallows easy and structured access to the Principles by offering a digest of, and extensive refrences to, the existing case law and literature, as well as comparison with existing national and international legislation and its application in practice. This book is a useful tool for practitioners andscholars needing quick and reliable information for the legal assessment of cases or for research on the law of international contracts

Leviathan

Author : Thomas Hobbes
ISBN : 9602350210
Genre : Political science
File Size : 33. 78 MB
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Abuse Of Rights And Equivalent Concepts

Author :
ISBN : 928711868X
Genre : Political Science
File Size : 62. 67 MB
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European Condominium Law

Author : Cornelius Van Der Merwe
ISBN : 9781107093898
Genre : Law
File Size : 57. 77 MB
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The first comprehensive comparative treatment in English of condominium (apartment ownership, commonhold) law in the 21 most important European jurisdictions.

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