Author

Federica Bardini

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The principle of the prohibition of abusive practices within the framework of the VAT Directive is directly effective against citizens (ECJ, Cussens and others judgment, C-251/16, 22 November 2017)

By on February 8, 2018

The European Court of Justice first applied the principle of the prohibition of abusive practices in non-tax decisions to counteract the European citizens’ non-genuine exercise of the Treaty freedoms…