Skip to main content

Research Repository

Advanced Search

Arbitrage and abuse of rights in the EC legal system

Schammo, P.

Authors



Abstract

This article contrasts species of regulatory and tax arbitrage with the ECJ's approach to abuse of rights. Its aim is to explain the concepts, describe their relationship and identify the legal and policy issues which they raise within the EC legal system. Arbitrage and abuse figure prominently in the ECJ's case-law, especially on the freedom of movement. In its more recent case-law, the ECJ has adopted a more developed approach to abuse of rights by laying down a two-prong test. This article seeks to draw legal and policy conclusions by examining inter alia the virtues and vices of the EC doctrine of abuse of rights.

Citation

Schammo, P. (2008). Arbitrage and abuse of rights in the EC legal system. European Law Journal: Review of European Law in Context, 14(3), 351-376. https://doi.org/10.1111/j.1468-0386.2008.00417.x

Journal Article Type Article
Publication Date May 1, 2008
Deposit Date Jan 9, 2013
Journal European Law Journal
Print ISSN 1351-5993
Electronic ISSN 1468-0386
Publisher Wiley
Peer Reviewed Peer Reviewed
Volume 14
Issue 3
Pages 351-376
DOI https://doi.org/10.1111/j.1468-0386.2008.00417.x


You might also like



Downloadable Citations