Het verbod op misbruik: een algemeen beginsel van unierecht dat de EU en de lidstaten tegen de burger beschermt

Translated title of the contribution: The Prohibition of Abuse of Law: a General Principle of EU Law That Protects the EU and its Member States Against Individuals

Research output: Contribution to JournalArticleAcademic

Abstract

In the Cussens et. al.-judgment, the ECJ has finally acknowledged and substantiated that the prohibition of abuse of law is a general principle of EU Law. It follows from the judgment, according to the author, that the prohibition of abuse of law may create outcomes that are in disadvantage of an individual in bad faith through "reverse" vertical direct effect. Finally, the ECJ has further detailed the assessment framework for abuse, especially for cases concerning VAT.
Translated title of the contributionThe Prohibition of Abuse of Law: a General Principle of EU Law That Protects the EU and its Member States Against Individuals
Original languageDutch
Pages (from-to)80-86
Number of pages7
JournalNederlands tijdschrift voor Europees Recht
Volume2018
Issue number3/4
DOIs
Publication statusPublished - Aug 2018

Fingerprint

Dive into the research topics of 'The Prohibition of Abuse of Law: a General Principle of EU Law That Protects the EU and its Member States Against Individuals'. Together they form a unique fingerprint.

Cite this