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Abuse of Law

Emmanuelle Féna-Lagueny and François Rontani, of CMS Bureau Francis Lefebvre, discuss the origins, concept and application of the abuse of law principle in France

 
Emmanuelle Féna-Lagueny and François Rontani of CMS Bureau Francis Lefebvre discuss the origins concept and application of the abuse of law principle in France
 
Can one abuse a law or a right? Should those empowered with legal rights act within the general context and purpose of the law? If they exceed this in their actions could these amount to an 'abuse of law'? As far as tax is concerned abuse of law is the subject even today of debates in the United Kingdom for example in the field of indirect taxes the concept of abuse of law has been raised in...

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