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Arbitrage and abuse of rights in the EC legal system.

Schammo, P. (2008) 'Arbitrage and abuse of rights in the EC legal system.', European law journal., 14 (3). pp. 351-376.

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.

Item Type:Article
Full text:Full text not available from this repository.
Publisher Web site:http://dx.doi.org/10.1111/j.1468-0386.2008.00417.x
Date accepted:No date available
Date deposited:No date available
Date of first online publication:May 2008
Date first made open access:No date available

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