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Gregory S. Alexander

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Jean d'Aspremont

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Jean d'Aspremont

Encompassing the history and theory of international law, the author writes a timely and important review of this debated topic. Covering various topics including primitive legal scholarship, medieval law and the Grotian Tradition, this original piece explores the topic of International Law in a comprehensive and refreshing manner.
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Gregory S. Alexander

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Gregory S. Alexander

This important research review considers the seminal legal articles in property law and its subtopics published during the 20th and 21st centuries. The coverage is broad, as comprehensive as possible, ranging from theoretical to practical and doctrinal. The authors of the pieces under discussion are primarily American and all stand as leading figures in their respective fields. The text places its focus on topics of current interest, including economic and non-economic theories of property, the takings problem, and the reform of the law of land-use servitudes.
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Gregory S. Alexander

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Jean d'Aspremont

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WERNER HASLEHNER, KATERINA PANTAZATOU, GEORG KOFLER, ALEXANDER RUST

This book provides a concise, practical guide to the European Union’s Anti-Tax Avoidance Directive (ATAD). Presenting unique insights into the ATAD’s five specific anti-avoidance rules, its chapters explain the background of those rules, the directive’s interactions with relevant jurisprudence, and the challenges posed to the ATAD’s interpretation and implementation in domestic law.
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Roland Ismer

The Court of Justice of the European Union has developed a long-standing case law on the prohibition of abuse. The present contribution first briefly recapitulates the case law of the Court of Justice, both for VAT and for direct taxes. It then moves on to the implications of that case law. It will argue that the prohibition of abuse will most likely have a very limited field of application. Moreover, it will stress the importance of teleological reasoning for the determination of abuse. It will also point out that the risk of overshooting needs to be addressed, so that the finding of abuse does not lead to higher taxes than in a no-abuse situation. Finally, the contribution will discuss whether there is a single right answer to the question when it comes to ascertaining abuse or whether Member States can be given some leeway.