The Prevalence of Substance Over Form in Taxation Case Law
The Prevalence of Substance Over Form in Taxation Case Law

Summary/Abstract: The principle of prevalence of form over the substance in regulation is a fundamental principle of law in general, but in taxation disputes its effects are reversed. This is one of the many changes in the EU legal order that is born in the EUCJ’ s jurisprudence, which aims at insuring the respect of fundamental rights and liberties. The paper analysis this case law and points out that currently the domestic courts should respect the solution of the court in Luxembourg, ensuring the prevalence of substance over form in the fiscal jurisprudence they are asked to draw.

• Details
• Contents