The author, in this article, considers the evolution, together with the implications, of the Spanish general anti-abuse rule since it first introduction in 1963, with especial reference to the current version of 2004, as amended in 2015.
The author, in this article, considers the evolution, together with the implications, of the Spanish general anti-abuse rule since it first introduction in 1963, with especial reference to the current version of 2004, as amended in 2015.