Sample Solution

within the scope of abuse of rights, making it the first example of circumvention. Van Binsbergens lawyer had established himself in Belgium in order to avoid stricter rules in the Netherlands, which under Dutch law meant he lost the right to represent his client. This clearly constitutes circumvention, where a person: (1) established himself in another Member State, (2) in order to avoid the legislation of his home Member State. Though Centros narrowed the scope of the general concept, this remains the most common form of alleged abuse of rights before the CJEU.

2.3 Fraudulent Behaviour
In order to benefit from countless provisions of Union law, certain conditions must be fulfilled honestly and obtained in good faith. For fraud to occur, the claim to rights here must be based on objective false premises. An example can be found in the Van de Bijl case, where Dutch authorities questioned the validity of a certificate which a painter claimed meant that pursuant to Directive 64/427/EEC, he should be allowed to perform professionally in another Member State. The false certificate was deemed enough to constitute fraud, and Van de Bijl was not allowed access to the rights he sought.

2.4 Misuse
Misuse is a broad concept which encompasses activities by economic actors which are, in their result, contrary to the purpose of the right in question. In such a situation, the question is if the national measures at issue jeopardise the supremacy and uniform application of Union law. National courts are thus free to apply measures up to this point only, as to do otherwise would be contrary to the division of authority between Member State and the Union.

Part II: Abuse of law in the context of Taxation (dev of wholly artificial arrangements??)

3. Judicial Anti-Abuse tests
The Court has consistently used several terms to designate abuse of law in non-harmonis