Abuse and EU tax law

This article summarizes the discussions at the IFA/EU Seminar (Abuse and EU tax law) at the 2007 IFA Congress in Kyoto. The seminar examined the nature of abuse in Community law in the context of the fundamental freedoms of the EC Treaty. The panellists debated the tension that exists in legal systems, including the legal order embodied by the Community. The panellists also considered the justifiable legislative restrictions on the fundamental freedoms and the policy issues relating to abuse.