The Court of Justice has been alluding to 'abuse and abusive practices', but for a long time the significance of these references has been unclear. This book discusses the development of the Court's approach to abuse of law across the whole spectrum of European Union law, analysing the case-law...

From the outset, turnover taxes have played a fundamental role in the European integration process. Harmonisation of these taxes was perceived an integral part of achieving a common market, and for this reason it was given priority. Over forty years since the introduction of a common VAT system,...

This paper provides a legal and economic analysis of the European Commission’s recent proposals for reforming the application of VAT to financial services, with particular focus on their “third pillar”, under which firms would be allowed to opt-into taxation on exempt insurance and...