Weald Leasing ~ A Curate’s Egg is Sent Back to the Domestic Courts

15 Feb 2011

First published in the Tax Journal, 13 January 2011

On 22 December the European Court of Justice delivered its long-awaited judgment
in the Weald Leasing case concerning the interpretation of the concept of an
‘abusive practice’ as referred to in Case C 255/02 Halifax, Case C-425/06 Part
Service and Case C-162/07 Ampliscientifica.