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Maria Fritz

Gästforskare, Doctor of Law

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In my thesis I analyzed how the EU legal principle on abuse of law is implemented and applied in Sweden. The principle seems to be difficult to apply in Sweden due to reasons of legal cultural. I particularly scrutinize the tax area because the principle is of great relevance there. The subject is topical because of the efforts from the EU and the OECD to prevent tax evasion and other tax avoidance mechamisms in the member countries.

UKÄ subject classification

  • Law


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