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Arbitrage and Abuse of Rights in the EC Legal System
Author(s) -
Schammo Pierre
Publication year - 2008
Publication title -
european law journal
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.351
H-Index - 54
eISSN - 1468-0386
pISSN - 1351-5993
DOI - 10.1111/j.1468-0386.2008.00417.x
Subject(s) - arbitrage , doctrine , law , legal doctrine , law and economics , political science , common law , economics , financial economics
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.