Bör förfarandemissbruksprincipen tillämpas av svensk domstol?
Through a number of rulings from the European Court of Justice (ECJ) in the past few years a new method for prohibiting abusive behaviour seems to have been established within the European Community. This is in view of the fact that the Court has chosen to acknowledge requests from member states to disqualify claims on Value added tax (VAT) refunds in spite of them being formally legitimate. Perha