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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 led
to the development of a legal principle. Within the last few years
there has been a radical change of attitude, largely due to the
development by the Court of an abuse test and its application
within the field of taxation. In this book, academics and
practitioners from all over Europe discuss the development of the
Court's approach to abuse of law across the whole spectrum of
European Union law, analyzing case-law from the 1970s to the
present day and exploring the consequences of the introduction of
the newly designated 'principle of prohibition of abuse of law' for
the development of the laws of the EU and those of the Member
States.
This book brings together a landmark collection of essays on tax
law and policy to celebrate the legacy of Professor Judith
Freedman. It focuses on the four areas of taxation scholarship to
which she made her most notable contributions: taxation of SMEs and
individuals, tax avoidance, tax administration, and taxpayers'
rights and procedures. Professor Freedman has been a major driving
force behind the development of tax law and policy scholarship, not
only in the UK, but worldwide. The strength and diversity of the
contributors to this book highlight the breadth of Professor
Freedman's impact within tax scholarship. The list encompasses some
of the most renowned taxation experts worldwide; they include
lawyers, economists, academics and practitioners, from Britain,
Canada, Portugal, Australia, Germany, Italy, Malta, Ireland, and
Ukraine.
This book brings together a landmark collection of essays on tax
law and policy to celebrate the legacy of Professor Judith
Freedman. It focuses on the four areas of taxation scholarship to
which she made her most notable contributions: taxation of SMEs and
individuals, tax avoidance, tax administration, and taxpayers'
rights and procedures. Professor Freedman has been a major driving
force behind the development of tax law and policy scholarship, not
only in the UK, but worldwide. The strength and diversity of the
contributors to this book highlight the breadth of Professor
Freedman's impact within tax scholarship. The list encompasses some
of the most renowned taxation experts worldwide; they include
lawyers, economists, academics and practitioners, from Britain,
Canada, Portugal, Australia, Germany, Italy, Malta, Ireland, and
Ukraine.
This book is the only in-depth analysis of VAT to focus on
exemptions as a whole. Ten insightful chapters - by economists,
lawyers, legal academics, and government tax advisors from a wide
variety of jurisdictions - grapple with the essential questions:
Are VAT exemptions desirable? Are they avoidable? Are alternative
legal designs possible? Are such alternatives necessary? What new
problems do such designs give rise to? The authors emphasize in
particular the design alternatives to exemptions that characterize
'modern' VAT and the newly proposed 'post-modern' VAT, both those
that are already in operation in some countries and others that
have not yet been attempted anywhere in the world. Among the core
issues discussed are the following: 'out-of-scope' supplies and
suppliers; merit or concessional exemptions for, e.g., charities,
healthcare, cultural activities, and education services; and
'technical' exemptions applied to, e.g., gambling, immovable
property, financial and insurance services.
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