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Found 1 essay matching the above criteria.

1. 1. Abuse of rights in EU VAT - The Court’s tool to introduce a new general principle of EU Law

   University essay from Lunds universitet/Juridiska institutionen

   Author : Peter Slegtenhorst; [2015]
   Keywords : Legal certainty.; Principle of prohibition of abuse of EU law; Tax law; Abuse of rights; General principle; VAT; EU; Law and Political Science;

   Abstract : The principle of prohibition of abuse of EU law has developed throughout a variety of areas of EU law, but has for the last few years most specifically evolved into an overriding principle through the field of EU VAT. The questions that have arisen along the lines of the Court’s interpretation mainly assess the relation with legal certainty and the division of powers. READ MORE