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Preface v
Foreword Miguel Poiares Maduro vii
Contributors xii
I Introduction Introducing the Principle of Prohibition of Abuse of Law Rita de la Feria xv
II The Framework: General Principles of EU Law and the Prohibition of Abuse
1 Prohibition of Abuse of (European) Law: The Creation of a New General Principle of EC Law through Tax: A Response Paul Farmer 3
2 What is a General Principle of EU Law? Anthony Arnull 7
3 What is a General Principle of EU Law? A Response Karsten Engsig Sørensen . 25
4 The Abuse of Rights in the Civil Law Tradition James Gordley 33
III The Origins: Free Movement of Services
5 Fitting Abuse of Rights' into EU Law Governing the Free Movement of Goods and Services Stephen Weatherill 49
6 Free Movement of Broadcasting Services and Abuse of Law Dimitrios Doukas 63
7 The Notion of Abuse and the Freedom to Provide Services: A Labour Lawyer's Perspective Catherine Barnard 93
IV The Development: Freedom of Establishment, Company Law and Competition Law
8 Sparking Regulatory Competition in European Company Law: The Impact of the Centros Line of Case Law and its Concept of Abuse of Law' Wolf-Georg Ringe 107
9 Sparking Regulatory Competition in European Company Law: A Response John Vella 127
10 Abuse of Law in the Context of European Insolvency Law Horst Eidenmüller 137
11 Abuse of European Insolvency Law? A Discussion John Armour 157
12 Abuse of Rights in EU Law: Some Reflections with Particular Reference to Financial Law Takis Tridimas 169
13 Comments on Abuse of Rights in EU Law Pierre Schammo 193
V The Test: Free Movement of Goods and Common Agricultural Policy
14 The Emsland-Starke Abuse of Law Test in the Law of Agriculture and Free Movement of Goods Panos Koutrakos 203
15 The Notion of and a General Test for Abuse of Rights: Some Normative Reflections Jukka Snell 219
VI The Unknown: Private Law and International Civil Procedure
16 Abuse of Law in EU Private Law: A (Re-)Construction from Fragments Axel Metzger 235
17 Comments on Abuse of Law' in European Private Law Simon Whittaker 253
18 The Rejection of Abuse in International Civil Procedure Adrian Briggs 261
19 The Discreet Influence of Abuse of Law in International Civil Procedure Gilles Cuniberti 279
VII The Exceptions? Free Movement of Workers and Citizenship
20 'Prohibition of Abuse of Law': A New General Principle of EU Law Jonathan Faull 291
21 Abuse of Law' in the Context of the Free Movement of Workers Katja S Ziegler 295
22 Comments on Abuse of Law and the Free Movement of Workers Eleanor Spaventa 315
23 Citizenship of the Union: Above Abuse? Cathryn Costello 321
24 Some Comments on the Idea of a General Principle of Union Law Prohibiting Abuses of Law in the Field of Free Movement for Union Citizens Michael Dougan 355
VIII The Confirmation? Tax Law
25 The Anatomy of Tax Avoidance Counteraction: Abuse of Law in a Tax Context at Member State and European Union Level Judith Freedman 365
26 Abuse of Law in the Context of Indirect Taxation: From (Before) Emsland-Stärke 1 to Halifax (and Beyond) Pasquale Pistone 381
27 Abuse of Law in the Context of Indirect Taxation: Why We Need the Subjective Intention Test, When is Combating Abuse an Obligation and Other Comments Dennis Weber 395
28 Cadbury Schweppes and Abuse from an EU Tax Law Perspective Frans Vanistendael 407
29 Cadbury Schweppes and Abuse: Comments Richard Lyal 427
30 Cadbury Schweppes' Line of Case Law from the Member States' Perspective Michael Lang 435
31 Cadbury Schweppes: Breach, Abuse Justification and Why They Are Different Julian Ghosh 459
32 A Single Principle of Abuse in European Union Law: A Methodological Approach to Rejecting a Different Concept of Abuse in Personal Taxation Ana Paula Dourado 469
33 Is There a Role for a European Principle Prohibiting Abuse of Law in the Field of Personal Taxation? A Comment Edwin Simpson 485
34 State Aid, Taxation and Abuse of Law Timothy Lyons 493
35 Comments on State Aid, Taxation and Abuse of Law Conor Quigley 509
IX Conclusion
35 The Prohibition of Abuse of Law: An Emerging General Principle of EU Law Stefan Vogenauer 521
Table of Cases 573
Table of Legislation 615
Index 629
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Fern Fladell
reviewed Prohibition of Abuse of Law: A New General Principle of EU Law on December 06, 2019
Prohibition of Abuse of Law
How we all know and love our liberal freedoms - freedom of speech (if you have the money to speak!), freedom of association (that is, if your union isn't in a right-to-work state, or your political group isn't being monitored and busted by COINTELPRO), and, the libertarian favorite, freedom to do bodily harm to oneself (i.e. freedom to buy an unhealthy lifestyle on the exhilaratingly free market). In theory, these are the freedoms Mill is particularly concerned with defending in his famous essay On Liberty. Along the way, he throws in a theory of individuality, taken wholesale from the altogether superior philosopher, Wilhelm Von Humboldt, which sits uneasily next to his empiricist/positivist views on morality and social conditioning - he both says that the individual must be elicited to develop in accordance with its innate tendencies (his famous Enlightenment reference to the individual being more like a tree than a vessel), and, at the same time, says that "moral feelings are not innate, but acquired". There are more discrepancies in his defense of utilitarianism, which is a dastardly ugly and almost impossible to understand theory (there are many, for instance, who think that its emphasis on the greater good looks like communism, but this theory is really about making everyone happy through commodities, which is obvious when one looks at the quantitative aspect). The ideal utilitarian looks at results only, which is in blatant opposition to any form of individuality which must rest on principles of knowing thyself; hence, Mill merely superimposes Enlightenment posturing on top of empiricist/positivist ethics, which, since it only takes into account consequences, and one of the most inscrutable at that, happiness, one must insist that Mill did not read his Humboldt, for the latter says somewhere that those who look to make everyone happy desire them to be machines for one's purposes - precisely the predicament of individuals who are branded as consumers, who are, in effect, nothing but machines for corporate execs. Furthermore, it is surely no coincidence that the largest propoganda compaign in human history, consumer advertising, literally began right after Mill's essays collected here were published. All in all, Mill can be seen in these confusing and contradictory essays to be one of the key architects of our incredibly ugly, wonderfully modern, liberal-nightmare (where freedoms exist so long as one doesn't test them), consumer-driven mess of a society.
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Add Prohibition of Abuse of Law: A New General Principle of EU Law, The European Court of Justice has been alluding to 'abuse and abusive practices' for more than 30 years, but for a long time the significance of these references has been unclear. Few lawyers examined the case law, and those who did doubted whether it had, Prohibition of Abuse of Law: A New General Principle of EU Law to the inventory that you are selling on WonderClubX
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Add Prohibition of Abuse of Law: A New General Principle of EU Law, The European Court of Justice has been alluding to 'abuse and abusive practices' for more than 30 years, but for a long time the significance of these references has been unclear. Few lawyers examined the case law, and those who did doubted whether it had, Prohibition of Abuse of Law: A New General Principle of EU Law to your collection on WonderClub |
