The research project concerns comparative tax law, EU law and comparative civil law. The aim of the project is to conduct a comparative analysis of the concept of abuse of rights in EU, Swedish and French law, with an emphasis on the importance of the concept in the context of tax law.The main purpose of tax law rules is to prohibit and punish those who try to evade their tax liability through various schemes. Such schemes can be considered afterwards as an abuse of law and can thus lead to serious consequences for taxpayers, either under the tax crime law or through assessment decisions. The meaning of the concept of abuse is vague and leads to different results which unfortunately cannot be considered predictable. In EU law, there is a general legal principle prohibiting abuse of rights, but there is no comprehensive and unambiguous definition of the concept to guide taxpayers. An additional difficulty is that the concept of abuse of rights does not have the same meaning in all Member States. The question is whether the CJEU's case law on abuse of rights in different legal sectors has an impact on the Swedish legal system. What is abuse of rights? Can the principle be applied in Swedish law, especially in the area of income tax?