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A Foreign Concept

08 August 2001 / Peter Harris
Issue: 3819 / Categories: Comment & Analysis
PETER HARRIS discusses the notion of abus de droit and its potential application in fiscal matters within the European Union legal order.

The law of the European Union has been constructed on fundamental principles considered common to the laws of the Member States.

The recent VAT tribunal decision in Halifax plc (see Taxation 10 May 2001) demonstrates that Customs and Excise are seeking to use or perhaps to extend a notion of community law that of abus de droit which like most of such concepts is derived from but is not necessarily identical to concepts and principles inherent in and common to the laws of Member States.

The source of this particular notion is undoubtedly France. The notion of abus de droit is found in all aspects of public civil and commercial matters and includes both by statute and by jurisprudence a concept of abus de droit in fiscal matters.

Given the interest in the recent decision of...

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