Is there a general principle of European Union law, according to which ‘abuse of law’
is prohibited? The contributions to this volume attempt to provide an answer to this
question. They are based on papers delivered at a symposium held at the University
of Oxford in October 2008 under the coordinating auspices of the Centre for Business
Taxation and the Institute of European and Comparative Law at Oxford.
Whilst the Introduction to this volume sets out the research pathway that led to this
event – as well as giving an overview of the following chapters – it was clear to us from the
outset that this academic gathering should have three key dimensions. First, reflecting the
somewhat fragmented research context in this field, the ethos of the event was to be more
of a workshop than a conference in the traditional sense. Second, we wanted it to be truly
intra-disciplinary, bringing together EU lawyers, tax lawyers and comparative lawyers,
with different interests, different perspectives and different areas of expertise. Third, and
as a consequence of the preceding characteristics, the event was structured with a view
to ensuring a productive discussion and encouraging exchange of ideas between these
lawyers from diverse research backgrounds.