Essays about: "Victor Duarte"

Found 1 essay containing the words Victor Duarte.

  1. 1. To What Extent is the Prohibition of Abuse of Law Consistent with the Legal Certainty In VAT?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Victor Duarte; [2018]
    Keywords : Abuse of law; VAT; legal certainty; abuse of rights; Law and Political Science;

    Abstract : For more than 40 years the case-law of the European Court of Justice has been developing the principle of prohibition of abuse of law in the European Union. However, in the sphere of value-added tax, the principle was invoked by the Court for the first time in 2006 in the landmark case Halifax, creating a tension between this emerging principle and the principle of legal certainty observed and protected by the Union and all its Member States. READ MORE