Other Civil Doctrines

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....r Civil Law (Example: Austria, France etc). The abuse of right is the manipulation of the intention or spirit of the law. Courts typically disregard the legal form where transactions are solely undertaken to avoid tax. * Abuse of Law ("Fraus Legis") Many civil law countries apply the Roman law doctrine of fraus legis. A good example is The Netherlands. Fraus legis resembles the business purpos....