Abuse of Law in EU and Sweden

Project: Research

Project Details


PhD studies for Maria Fritz, continued financing by Torsten Söderberg- Half time for four years

Layman's description

I analyze 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.
Effective start/end date2017/01/012020/12/31

UKÄ subject classification

  • Law (excluding Law and Society)