Duke of Westminster to Vodafone2 – a journey from literal interpretation to liberal rewriting? Conforming construction of UK law in the context of EU direct tax

Wellens, Richard (2010) Duke of Westminster to Vodafone2 – a journey from literal interpretation to liberal rewriting? Conforming construction of UK law in the context of EU direct tax. Masters thesis, Institute of Advanced Legal Studies, School of Advanced Study.

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This dissertation reviews the evolution of domestic UK conforming interpretation jurisprudence in the field of direct tax, considering the question of the supremacy of EU law and relevant European Court of Justice case law and how UK courts view EU law. The paper looks at the impact of conforming interpetation in the field of EU tax law on the UK tax code with reference to leading cases in the area of tax law.

Item Type	Thesis (Masters)
Additional Information	Masters dissertation (distinction) - MA in Taxation (Law, Administation and Practice) (TAX)
Keywords	Taxation - Law and legislation - United Kingdom, Taxation - Law and legislation - European Union, Tax avoidance, Tax cases
Subjects	Law
Divisions	Institute of Advanced Legal Studies
Date Deposited	27 Apr 2011 09:56
Last Modified	05 Aug 2024 17:46