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|Title:||The “abuse of right” in EU company law and EU tax law: A re-reading of the ECJ case-law and the quest for a unitary notion|
|Keywords:||EU company law;EU tax law|
|Abstract:||This article discusses whether, in light of the developments of the ECJ case-law in different areas, and in particular in the areas of EU company law and EU tax law, it is possible to identify a unitary concept of “abuse of rights” in EU law, and whether the prohibition of abuse of right based on such concept has reached the status of “general principle” of EU law. Through a re-reading of the ECJ case-law, it is argued that it is possible to identify a unitary concept of abuse of rights, and that the prohibition of abuse of rights could be described in terms of a “general principle with a sui generis aspect”, which general principle, in the author’s view, should be seen as complementary to the prohibition of abuse of rights spelt out in Art. 54 of the Charter of Fundamental Rights for consistency of the (post-Lisbon Treaty) EU legal order.|
|Appears in Collections:||Law|
Dept of Politics, History and Law Research Papers
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