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Abuse of Rights in Working Retirees' case

Publication at Faculty of Law |
2015

Abstract

In December 2012, 30 000 of working pensioners requested that their pension payments were stopped for 1 day. By doing this, they were attempting to circumvent a new provision of the Tax Code, according to which persons who receive pension payments as of 1 January are not entitled to the "basic" tax benefit.

In this article I am analyzing this behaviour with regard to the principle of "Abuse of Rights".