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