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 contribution||The Prohibition of Abuse of Law: a General Principle of EU Law That Protects the EU and its Member States Against Individuals|
|Number of pages||7|
|Journal||Nederlands tijdschrift voor Europees Recht|
|Publication status||Published - Aug 2018|