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Abstract

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


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.

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.


Item Type:Thesis (Masters)
Additional Information:Masters dissertation (distinction) - MA in Taxation (Law, Administation and Practice) (TAX)
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:Theses and Dissertations > Dissertation
IALS Students
Deposited By:Steven Whittle
Date Deposited:27 Apr 2011 10:56
Last Modified:22 Jul 2014 14:50
ItemID:2860
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