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B1. Abuse of law

The principle​

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- Artificially creating the conditions for obtaining advantage contrary to the objectives of the legislation 

 

"(3) Acts which are established to have as their purpose the obtaining of an advantage contrary to the objectives of the Community law applicable in the case by artificially creating the conditions required for obtaining that advantage shall result, as the case shall be, either in failure to obtain the advantage or in its withdrawal.
(4) The measures provided for in this Article shall not be regarded as penalties." (Council Regulation 2988/95, Article 4)

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 © 2025 by Michael Firth KC, Gray's Inn Tax Chambers

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