Guest Blog – Abuse of Law in VAT: from Halifax to Ocean Finance
March 19th, 2014
By Professor Rita de la Feria Professor of Tax Law, Durham University; Programme Director, Oxford University Centre for Business Taxation. Writes here on an independent capacity. The European Court of Justice (‘CJEU’), the highest court of appeal for EU legal affairs, has been consistently alluding to abuse and abusive practices in its rulings for more …
