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 the case of Halifax plc Case C-255/02 which has already been heard by the Court of Justice.
And...
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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 the case of Halifax plc Case C-255/02 which has already been heard by the Court of Justice.
And...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
