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Direct Tax Cases and abusive practices

As an advocate I subscribe to the view that anything that hinders my opponent must help my client and vice versa. Classifying propositions of law as a help or a hindrance is therefore typically my first port of call. What then of the current vogue for relying upon propositions of law to be derived from ECJ judgments in direct tax cases and applying them to VAT disputes concerning Halifax?
 
Paragraphs 74 and 75 of the ECJ's judgment in Halifax were cited in its judgment in Case C-196/04 Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd v Commissioners of Inland Revenue. The context was a discussion about wholly artificial arrangements in the field of direct tax. It was...

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