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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

Citation: 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.

Wellens_MA_TAX_Dissertation.pdf

Creative Commons: Attribution-Noncommercial-No Derivative Works 3.0

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.

Additional Information: Masters dissertation (distinction) - MA in Taxation (Law, Administation and Practice) (TAX)
Creators: Wellens, Richard and
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Subjects: Law
Keywords: Taxation - Law and legislation - United Kingdom, Taxation - Law and legislation - European Union, Tax avoidance, Tax cases
Divisions: Institute of Advanced Legal Studies
Collections: Dissertation
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Dates:
  • 2010 (submitted)

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